1972 (11) TMI 76

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., for the respondent.   B.P. Singh, Advocate, for the appellant.   --------------------------------------------------   The judgment of the court was delivered by   HEGDE, J.-This is an appeal by special leave arising from the order of the Orissa High Court summarily dismissing the writ petition under article 227 of the Constitution. The question that arose for deci....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion evidently following its earlier decision. The primary question for our consideration is whether chillies and lemons are vegetables as contemplated by the Orissa Sales Tax Act. The Orissa High Court in Dhadi Sahu's case' had taken the view that before an item can be considered as vegetable, it should be the principal item of food. It also examined the botanical meaning of that word. The vie....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... gardens or at any rate in farms and they are used for the tables. Mr. Mehta, appearing for the State of Orissa, contended that in Orissa chillies and lemons are not used as articles of food. We are unable to accept this assertion as correct. Even if a section of Oriyas have a dislike for chillies and lemons, they do not cease to be vegetables for that reason. In common parlance chillies and le....