TaxTMI 
TaxTMI 
2017 (9) TMI 1303
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....by the Commercial Tax Tribunal, Meerut Bench-II, Meerut, in Appeal No. 27/2016 (2012-13), under Section 28(2) of Uttar Pradesh Value Added Tax Act, 2008 (In short 'Act). The opposite party, a dealer, engaged in the business of purchase and sale of cosmetic and toilet preparation and aloe vera products, etc. Assessing authority assessed aloe vera juice as an unclassified item, consequently, imposed higher rate of tax. Aggrieved, dealer preferred appeal. The first appellate authority vide order dated 29 October 2015 allowed the appeal which was duly affirmed in second appeal by the Tribunal, returning a concurrent finding that aloe vera juice falls within the category of preserved vegetable, therefore, would be covered under Entry 103 of....
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.... specific query, Government of Mizoram vide communication dated 12 August 2011 clarified that aloe vera jelly/aloe vera juice would be covered under the aforesaid entry, accordingly, would be charged at 4%. Similar is the entry of other States, noted by the Tribunal, where aloe vera juice or jelly has been included within the category by the taxing authorities. It is also not in dispute that since 2007-08 till the passing of the assessment order dealer was charged at the rate applicable to the products classified under Entry 103, including aloe vera juice. However, subsequently, assessing authority has taken a somersault assessing aloe vera juice as unclassified item, thus, deviating from the consistent practice in the past. Learned Tribun....
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.... 279, to contend that the Court while considering whether betel leaves would be covered within the expression "green vegetable" was of the view that the word "vegetable" must be construed not in any technical sense nor from botanical point of view but as understood in common parlance. It must be understood in its popular sense meaning, that sense which people conversant with the subject matter with which the statute is dealing would attribute to it. The court observed as follows: "Therefore, apart from the fact that the legislature by using two distinct and different items i.e. item 6 "vegetable" and item No. 36 "betel leaves" has indicated its intention, decided cases also show that the word "vegetables" in taxing statutes is to be unders....
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....rlance and it must be given its popular sense meaning '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." In rebuttal learned counsel for the opposite party would place reliance on the decision rendered in Mauri Yeast India Pvt. Ltd. Versus State of U.P. and another [2008 U.P.T.C.-729], to contend that while dealing with the question whether yeast is a "chemical" within the meaning of the entry in questio....
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.... end user context would, thus, be a relevant factor. If there is a conflict between two entries one leading to an opinion that it comes within the purview of the tariff entry and another the residuary entry, the former should be preferred. The case of the Revenue is not as to whether aloe vera is a vegetable or "Sabji" but aloe vera juice is not "fruit juice" nor covered under the expression "processed or preserved vegetables". Learned Tribunal noted in the impugned order that aloe vera is sold across the State as aloe vera juice/jelly which is a preserved vegetable. Tribunal upon considering similar entry of taxation statues of various States opined that aloe vera juice has been interpreted consistently as a "preserved vegetable" and acc....