2006 (10) TMI 412

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.... in confirming levy of tax under section 5A on purchase turnover of thulasi leaves by petitioner for manufacture of cough syrup. Petitioner is an ayurveda doctor. He is engaged in manufacture of ayurvedic drug preparations. Cough syrup is one such product manufactured by petitioner using, among other items, thulasi leaves which are purchased from unregistered dealers. While the case of the depar....

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....and tomatoes except their manufactured products." From the above, it is clear that only fruits, leaves, etc., referred to in the latter part of the entry qualify as vegetables. In fact, the items referred to therein are yam, potatoes, lime, sabola and tomatoes which are popular vegetables used to make currys, salads, etc. It is obvious from the entry that all items referred to therein fall i....