1985 (7) TMI 382

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....1960 as amended on 22.12.1960 issued under the Tamil Nadu General Sales Tax Act, 1959 is the question raised in these appeals. 2. The High Court has held that under the aforesaid notification the Government had exempted "all sales of vegetables (other than the dried and dehydrated vegetables) fresh fruits, betal and plantain leaves, flowers, eggs, meat and fish (other than canned meat and fish)" from the levy of sales tax under the 1959 Act but since a ripened coconut in which the appellant was dealing as a grocer, could not be regarded as a "fresh fruit" or a "vegetable" the appellant's sales turn over in coconuts in each of the Assessment Years 1967-68, 1968-69 and 1969-70 was liable to sales tax and includible in his taxable turno....

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....y be available in a vegetable market but because of that it does not become a 'vegetable'. It is well-known that the kernel of the coconut is used as an ingredient in the culinary preparations for adding taste to the food but it is hardly used as a substantial article of food on the table. The concerned articles namely, 'fresh fruits' and 'vegetables' being household articles of everyday use for the table these will have to be construed in their popular sense meaning the sense in which every householder will understand them. Viewed from this angle, the most apposite test would be the one adopted in the case of His Majesty the King v. Planters Nut and Chocolate Company Limited [1951] C.L.R.122 (which decision was appr....

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....that the High Court was right in its conclusion that the appellant's sales turnover in coconut was not exempt from the levy of the sales tax. The appeals are, therefore, dismissed with no order as to costs. Sabyasachi Mukherjee, J. 7. Under G.O. No 1764 dated 5.4.1960, as amended on 22.12.1960, issued under the Tamilnadu General Sales Tax Act, 1959, 'fresh fruit' and 'vegetable' are exempt from the levy of sales tax. Whether ripened coconut with or without husk, can be considered to be 'vegetable' is the question in these appeals. 8. I respectfully agree with my learned brother Tulzapurkar J. that principles to be adopted in deciding that question are well-settled i.e. in interpreting items in statutes w....