1965 (9) TMI 45

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....al Sales Tax Act, 1958, at the instance of the Commissioner of Sales Tax, Madhya Pradesh. The question which has been posed before us for answer is: "Whether pind-khajur is dry fruit or preserved fruit?'' 2.. The material facts are that the assessee, Messrs. Chhotelal Bharosilal of Gwalior, is a dealer in dry fruits and kirana. On the turnover of sales of pind-khajur during the period from 1....

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....ant entries, as they stood at the material time, are as follows: Entry No. 18, Schedule I"Fruits other than preserved fruits, dried fruits and coconuts." Entry No. 24, Part 11, Schedule II"Dry fruits excluding coconuts." Entry No. 1, Part VI, Schedule II"All other goods not included in Schedule I or any other part of this Schedule." 5.. The Act does not define the words "fruits" and ''....

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.... lost their natural moisture. Indeed, in the chemical process of boiling the date with sugar the moisture is dried to such a state that the possibility of organic decay is eliminated and an element of preservation is introduced. The dry fruit which one gets from dates has a hard brown rugged surface, and is known in the market as "chhuhara" or "kharik". Pind-khajur is thus neither a fresh fruit no....

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....rm "dry fruits" pind-khajur. Without this artificial inclusion pindkhajur would not have fallen in the term "dry fruits" as understood in its ordinary meaning. The amendment thus only reinforces the view that the natural meaning of the term "dry fruits" does not cover pind-khajur. If, as we think, pind-khajur is a preserved fruit and not a dry fruit, then sales of pind-khajur cannot be taxed eithe....