1961 (3) TMI 55 - SC - VAT and Sales Tax

Imposition of sales tax on betel leaves by the Sales Tax Officer, Akola challenged - Held that:- Appeal dismissed. Apart from the fact that the legislature by using two distinct and different items, i.e. item No. 6 "vegetables" and item No. 36 "betel leaves", has indicated its intention, decided cases also show that the word "vegetables" in taxing statutes is to be understood as in common parlance, i.e. denoting class of vegetables which are grown in a kitchen garden or in a farm and are used for the table. Thus betel leaves are not exempt from taxation.