1979 (8) TMI 188

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....elivered by GOPALAN NAMBIYAR, C.J.-The question raised in this revision is whether arrow-root is liable to be assessed as "vegetables" under entry 10 of the Third Schedule to the Kerala General Sales Tax Act, 1963, or under section 5A at a more onerous rate. The Sales Tax Appellate Tribunal. differing from the concurrent conclusions of the Sales Tax Officer and the Deputy Commissioner, held tha....

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....ng statute such as the Sales Tax Act is too well-known to need repetition. The accepted principle is that the term must be understood in the popular sense and in the sense known to the world of trade and commerce. The question has arisen under the entry as to whether betel leaves are vegetables or not. After analysing the position, it was ruled by the Supreme Court in Ramavatar Budhaiprasad v. Ass....