1989 (9) TMI 360

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.... against the orders of the Sales Tax Appellate Tribunal raises the question whether lucerne grass would fall under the expression of "vegetable" and the sales thereof is exempt by virtue of G.O. No. 1764 (Revenue) dated April 5, 1960, as amended. The Appellate Tribunal relying on the literature on the subject and also on Mangulu Sahu Ramahari Sahu v. Sales Tax Officer, Ganjam [1973] 32 STC 494 (SC....