1970 (2) TMI 105

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....lows: "Whether on the facts and circumstances of the case, the appellant is entitled to exemption of sales tax in respect of sales on chillies to Messrs Ramchandra Beharilal, having registration certificate No. BA-56 on account of the fact that the term 'grocery' includes chillies." 2.. Facts relevant to the question may be stated in brief. Ramchandra Ramniwas (petitioner) carries on busines....

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.... respect of the articles referred to in column 3, he was entitled to purchase them free of sales tax for the purpose of resale in Orissa. These goods include spices. The short question that arose for consideration before the Tribunal, therefore, was whether chillies would come within the meaning of "spices". In the Oxford English Dictionary, the expression "chilly" carries the following meanings: ....

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....rocery no point of law arises as to whether chillies are included within the meaning of "grocery". The question should have been framed as to whether chillies would come within the definition of spices. We accordingly reframe the question. In view of our holding that chillies come within the definition of spices and as spices were entered in the registration certificate of the purchasing dealer fo....