TaxTMI 
TaxTMI 
1989 (12) TMI 334
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.... had sold green mango slices in brine for Rs. 17,837.50 and in 1383 B.S. for Rs. 70,783.95. The Commercial Tax Officer concerned, held that green mango slices in brine is a preserved fruit within the meaning of Notification No. 2252-F.T. dated 9th June, 1969 and is a notified commodity within the meaning of West Bengal Sales Tax Act, 1954. The applicant was accordingly advised to apply for registration under that Act. On the failure of the applicant to do so, notice was issued upon the applicant under section 16 of the Act to show cause why appropriate action should not be taken. Eventually, the Commercial Tax Officer found that the applicant was liable to pay tax with effect from 17th June, 1975, on the sale of green mango slices in brine. The applicant preferred an appeal to the respondent No. 2 who upheld the order of the Commercial Tax Officer by his order dated 5th July, 1978. Being aggrieved, the applicant filed a revision before the Commissioner being Case No. 429/78-79. The revisional application was heard by respondent No. I who by his order dated 10th July, 1986, confirmed the orders of the respondents 2 and 3. Thereupon the present application under article 226 was filed....
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.... in exercise of the power conferred by section 25 of the West Bengal Sales Tax Act, 1954 (West Bengal Act IV of 1954), the Governor is pleased hereby to specify such commodity under that section and direct that with effect from the 1st July, 1967, which date is hereby fixed in this behalf, the Bengal Finance (Sales Tax) Act, 1941 shall cease to apply and the West Bengal Sales Tax Act, 1954, shall apply to such commodity. The commodity referred to above: Dry or preserved fruit, that is to say, any fruit or edible part of fruit that has undergone full or partial dehydration or any other preserving process, including almond, khasta badam, pistachio nut, chilgoza or neoza, apricot, alubukhra, cashewnut, walnut, fig, raisin (locally known as kismis or monacca) and date (locally known as khajur, zahedi or sohera) but excluding any fruit which is oil-seed, as defined in section 14 of the Central Sales Tax Act, 1956 (Act 74 of 1956)." 6. It is clear upon a perusal of the notification quoted above that in order to come within the meaning of the notification the article must be a fruit-dry or preserved-or the edible parts of which has undergone full or partial dehyd....
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.... is a fruit or not. 8.. Mr. Majumdar, appearing on behalf of the respondents, contended that green mango, if not a fruit, is not also a vegetable either and that it is inconceivable that it is neither. We do not feel very much impressed with the contention because in our daily experience we never find green mangoes being sold in the fruit market. They are generally sold in the season time by vegetable vendors. This apart, it is not inconceivable that an item of food in its green stage may be a vegetable but while ripe becomes a fruit. Take, for instance, the case of jack-fruit. Even though it is termed as jack-fruit, it is never consumed as a fruit until it is ripe; but it is consumed as vegetable in its green stage. Therefore, it is possible to conceive that a particular item may be a vegetable at one stage while at a later stage it may become a fruit. A green mango in common parlance does not appear to be a fruit in the sense a fruit is commonly used in the trade circle. Irrespective of definitions or botanical nomenclature, we should go by what meaning is attributed to the expression by those dealing with them. It is well-settled that in interpreting items in statutes like th....
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....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. It was further held that green ginger is generally regarded as included within the meaning of the word vegetable as understood in common parlance. Upon a reference to this decision it was contended that in order to be vegetable the item must be grown either in a kitchen garden or in a farm. It is true that mangoes-green or ripe-are not grown in kitchen gardens. They are grown in horticultural farms or in an isolated manner. But the fact that they are not grown in kitchen gardens or farms, cannot be the sole determining criterion. As we have already indicated that jack-fruit when not ripe is used as a vegetable for preparation of curry, but when ripe, becomes a fruit. Therefore, it is possible for a particular item of food to be vegetable at one stage and a fruit at another. The decisions relied on by the respondents, do not really support the contention urged on behalf of the respondents. The principle that such meaning of the expression, unless defined in the Act itself, should be given whi....