1979 (8) TMI 188 - HC - VAT and Sales Tax

Summary

The Kerala High Court held that arrow-root is liable to be assessed as "vegetables" under entry 10 of the Kerala General Sales Tax Act. The Court ruled that arrow-root satisfies the popular sense and trade definition of vegetables, similar to carrots and radish. The decision of the Sales Tax Appellate Tribunal was upheld, and the revision by the State was dismissed. (Case: Gopal Nambiyar v. Kerala)