https://www.taxtmi.com/caselaws?id=155989 In taxing statutes, the term "vegetable" is construed in its common parlance sense rather than in a broad botanical or natural-history sense. Applying that test, lucerne leaves, being edible greens capable of human consumption and ordinarily understood as vegetable matter, fall within the exemption entry under the relevant sales tax notification. Lucerne leaves were therefore treated as exempt from sales tax, and the Revenue's challenge failed. en-us Mon, 18 Sep 1989 00:00:00 +0530 Wed, 11 Sep 2013 16:34:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155989 In taxing statutes, the term "vegetable" is construed in its common parlance sense rather than in a broad botanical or natural-history sense. Applying that test, lucerne leaves, being edible greens capable of human consumption and ordinarily understood as vegetable matter, fall within the exemption entry under the relevant sales tax notification. Lucerne leaves were therefore treated as exempt from sales tax, and the Revenue's challenge failed. Case-Laws VAT and Sales Tax Mon, 18 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155989