1982 (1) TMI 164

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....Tax Act, 1947, this Court directed the Member, Sales Tax Tribunal, Orissa, to state a case and refer the following common question for the opinion of the court: " Whether the Member, Sales Tax Tribunal, is correct in law to hold that garlic is a vegetable and accordingly free from sales tax?" 2.. The Tribunal came to the conclusion that garlic was vegetable. The Tribunal referred to the deci....

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.... the exception was provided. The exception covered items like lemon and chilli which the Supreme Court has held to be vegetables. This Court held ginger to be vegetable. The four items were, therefore, excepted from the term "vegetables". This goes a long way to support the view that but for the exception, garlic would have been covered by the term "vegetables". 3.. It is difficult indeed to la....