1961 (3) TMI 61

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.....N. Mukherjee, Advocate, with him), for the petitioners (in both the petitions).   G.C. Kasliwal, Advocate-General for the State of Rajasthan, (S.K. Kapur and D. Gupta, Advocate, with him), for the respondents (in both the petitions).   --------------------------------------------------   The Judgment of the Court was delivered by   KAPUR, J.-These petitions under Article 3....

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....itioner in W.P. No. 11/59 states that he did not file any such petition. It is not necessary in this case to decide as to the effect of the judgment of the High Court because in our opinion these petitions are without any substance.   The main contention of the petitioners is that betel leaves are vegetables and are therefore exempt from taxation under the Act. Section 4 of the Act provides ....

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....to which exemption is allowed. 2. Fresh fruits, sugar-cane, vegetables, onions and garlic, vegetables and flower seeds, bulbous plants, excluing orchids` Except (1) any medicine prepared from any one or more of such articles and (2) when any such article is sold in sealed containers. The inclusion in this item of onions, garlic, etc. along with fresh fruits, sugar-cane and vegetables indicates....

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....lly without force because section 4(2) of the Act itself provides for conditional exemptions "on payment of such fee as may be specified in the notification". As said above betel leaves are not within the word "vegetables" and are therefore taxable. There is no discrimination between persons similarly placed. By making a distinction between persons selling betel leaves and those selling vegetables....