1966 (4) TMI 64

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.... question depends ultimately on whether the word "vegetable" in this item qualifies only the word "seeds" or it qualifies the word "plants" as well. Indeed, the assessee had in his application for reference formulated the question on these lines. The assessee in the present case carried on the business of growing and selling flower and other plants and it is contended on his behalf by Shri Vohra that the word "plants" in the item in question is intended to be used as an independent category of exempted goods and it is not confined to vegetable plants only. It may be observed here that the assessee was assessed to sales tax on the sale of plants other than vegetable plants. In fairness to the learned counsel, I must state that he has not att....

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....le seeds". Looking at the scheme of the Second Schedule also, I do not think the Legislature intended to use the word "plants" in the comprehensive sense suggested by Shri Vohra. Such a construction, in my opinion, does not conform to the scheme in which various items have been categorised as exempted goods in this Schedule. The expressions "other than medicinal preparations" and "except when sold in sealed containers" used after the word "plants" in the item in question would also seem to me to indicate the intention of the law-maker to govern not only the word "plants" but also the preceding categories of goods, namely, "vegetables, green or dried and vegetable seeds", and if that be the true legislative scheme, it is difficult to impute ....