https://www.taxtmi.com/caselaws?id=154839 The High Court of Kerala affirmed that garlic should be classified as a vegetable for sales tax purposes under the Kerala General Sales Tax Act. The Court rejected the Revenue's argument that garlic should be considered a spice, emphasizing that garlic meets the definition of a vegetable as a plant product used for the table. Relying on precedents and definitions, the Court concluded that garlic, like onion, qualifies as a vegetable eligible for tax exemption, dismissing the tax revision case. en-us Thu, 09 Apr 1987 00:00:00 +0530 Tue, 27 Aug 2013 16:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154839 The High Court of Kerala affirmed that garlic should be classified as a vegetable for sales tax purposes under the Kerala General Sales Tax Act. The Court rejected the Revenue's argument that garlic should be considered a spice, emphasizing that garlic meets the definition of a vegetable as a plant product used for the table. Relying on precedents and definitions, the Court concluded that garlic, like onion, qualifies as a vegetable eligible for tax exemption, dismissing the tax revision case. Case-Laws VAT and Sales Tax Thu, 09 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154839