https://www.taxtmi.com/caselaws?id=153145 Garlic was treated as falling within the ordinary commercial and popular meaning of "vegetables" for sales tax purposes, because the relevant entry used a generic class description and specifically excluded certain items such as ginger, lemon and chillies. The express exclusion of garlic was read as showing that, absent that exclusion, garlic would ordinarily be covered by the entry. The classification was reinforced by the broader understanding that comparable items may fall within the term "vegetables" unless they are specifically excluded by notification. On that basis, garlic was held to be a vegetable for the relevant sales tax entry, and the issue was decided against the Revenue. en-us Thu, 21 Jan 1982 00:00:00 +0530 Thu, 18 Jul 2013 16:23:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153145 Garlic was treated as falling within the ordinary commercial and popular meaning of "vegetables" for sales tax purposes, because the relevant entry used a generic class description and specifically excluded certain items such as ginger, lemon and chillies. The express exclusion of garlic was read as showing that, absent that exclusion, garlic would ordinarily be covered by the entry. The classification was reinforced by the broader understanding that comparable items may fall within the term "vegetables" unless they are specifically excluded by notification. On that basis, garlic was held to be a vegetable for the relevant sales tax entry, and the issue was decided against the Revenue. Case-Laws VAT and Sales Tax Thu, 21 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153145