1987 (4) TMI 457

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... The year of assessment is 1974-75. 2.. The only question arising for consideration is "whether the Tribunal is justified in holding that garlic is a vegetable?" 3.. The term "garlic" is not defined in the Kerala General Sales Tax Act; for that matter there is no definition of the term "vegetables" also. According to the learned counsel for the Revenue, "garlic" cannot be included within the me....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eaning 'that sense which people conversant with the subject-matter with which the statute is dealing would attribute to it' and, so construed, it denotes those classes of vegetables which are grown in a kitchen garden or in a farm and are used for the table. Green ginger is generally regarded as included within the meaning of the word 'vegetable' as understood in common parlance." 5.. The questio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ved that "ordinarily, what is grown in the kitchen garden goes in the classification of vegetables and it is common experience that very often garlic finds place in the kitchen garden". With. respect we concur with the above view of the Orissa High Court. 6.. The learned counsel for the Revenue, however, argued that inasmuch as garlic is not grown in the kitchen garden in Kerala, it cannot be tre....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eet potato; tuber (storage stem) -potato, yam, taro; stem-asparagus, kohlrabi; bud-Brussels sprouts; bulbonion garlic; petiole-celery, rhubarb, fennel; leaf-cabbage, lettuce, parsley, spinach, chive; immature flower-cauliflower, broccoli, artichoke; seed-pea, lima bean; immature fruit-eggplant, cucumber, sweet corn (maize); mature fruit -watermelon, tomato, pepper." To the common man both onion a....