1977 (3) TMI 127

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....stion which arises for determination in these appeals is whether green ginger falls within the category of goods described as "vegetables, green or dried, commonly known as 'sabji, tarkari or sak' " in item 6 of Schedule I to the Bengal Finance (Sales Tax) Act, 1941. If it is covered by this description, it would be exempt from sales tax imposed under the provisions of that Act. The sales tax authorities held that green ginger is used to add flavour and taste to food and it is, therefore, not vegetable commonly known as "sabji, tarkari or sak". The orders of the sales tax authorities were challenged in a writ petition filed under article 226 of the Constitution and a single Judge of the High Court, who heard the writ petition, disag....

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.... but it is well-settled as a result of several decisions of this Court of which we may mention only two, namely, Ramavatar Budhaiprasad v. Assistant Sales Tax Officer, Akola [1961] 12 S.T.C. 286 (S.C.); A.I.R. 1961 S.C. 1325., and Motipur Zamindary Co. Ltd. v. State of Bihar [1962] 13 S.T.C. 1 (S.C.); A.I.R. 1962 S.C. 660., that this word, being a word of every day use, must be construed not in any technical sense, not from any botanical point of view, but as understood in common parlance. The question which arose in Ramavatar's case [1961] 12 S.T.C. 286 (S.C.); A.I.R. 1961 S.C. 1325., was whether betel leaves are "vegetables" and this Court held that they are not included within that term. This Court quoted with approval the followi....

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....ar sense such 'a statute is not to be construed according to the strict or technical meaning of the language contained in it, but is to be construed in its popular sense, meaning of course, by the words "popular sense", that sense which people conversant with the subject-matter with which the statute is dealing would attribute to it' ". So also the Supreme Court of Canada said in Planters Nut and Chocolate Co. Ltd. v. The King [1952] 1 D.L.R. 385., while interpreting the words "fruit" and "vegetable" in the Excise Act: "They are ordinary words in every day use and are, therefore, to be construed according to their popular sense." The same rule was expressed in slightly different language by Story, J., in 200 Chests of Tea [1824] ....