1969 (6) TMI 35

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.... The Tribunal has found that ginger is not a vegetable. Its view is based on Dhadi Sahu v. Commissioner of Sales Tax, Orissa I.L.R. 1961 Cutt. 175.. In paragraph 8 their Lordships laid down the following test: "On the basis of those decisions one can safely find that 'vegetables' would cover only such plants which are grown in the kitchen garden and cultivated for the purpose of food. In other words vegetables shall include such plants, roots, etc. which are primarily used for the purpose of food. The description of the word 'vegetable' as appears from the authorities stated above, only means that if a particular plant or vegetable is used for the primary purpose of being served as a food, then it will be treated as a vegetable. As is we....

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....provisions, all these are vegetables which are grown in kitchen gardens, and which, whether eaten cooked or raw, are like potatoes, carrots, parsnips, turnips, beets, cauliflower, cabbage, celery and lettuce, usually served at dinner in, with or after the soup, fish or meats which constitute the principal part of the repast, and not, like fruits generally, as dessert." The meaning given to this passage by the Division Bench is quite different from the meaning it conveys. In the passage the principal items consist of soup, fish or meats. Other items like potatoes, carrots etc. are served at the dinner as subsidiary items. Though so served as subsidiary items, still they were construed as vegetables. Unfortunately, the Division Bench by mi....

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....r-cane and betel leaves might be grown either in a kitchen garden or in a farm they are not used for the table. It is to be noticed that the test laid down by the Supreme Court does not refer to the use of the vegetable as primary or subsidiary for the purpose of food. Take for instance Podina (mint) or dhania (coriander). They are used for the purpose of preparation of chutney but are not used for the primary purpose of food and are used to give flavour or taste to the food. In common parlance in Orissa they are vegetables, are grown in the kitchen garden and are used for the table. judged by the Supreme Court decisions indicated above, the view taken by the Division Bench of this Court is no longer good law. As there is direct authority o....