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1972 (11) TMI 76 - SC - VAT and Sales TaxWhether chillies and lemons were "vegetables" within the meaning of the Orissa Sales Tax Act, 1947? Held that:- Appeal allowed. Unable to accept this assertion that in Orissa chillies and lemons are not used as articles of food. Even if a section of Oriyas have a dislike for chillies and lemons, they do not cease to be vegetables for that reason. In common parlance chillies and lemons are known as vegetables. We have no doubt that chillies and lemons have always been considered as vegetables. In that view it is not necessary for us to go into the question whether at any rate they are fruits, sales or purchases of which are exempt from sales tax.
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