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1961 (3) TMI 61 - SC - VAT and Sales TaxWhether betel leaves are vegetables and are therefore exempt from taxation under the Rajasthan Sales Tax Act, 1954? Held that:- Appeal dismissed. As said above betel leaves are not within the word "vegetables" and are therefore taxable. There is no discrimination between persons similarly placed. By making a distinction between persons selling betel leaves and those selling vegetables no infringement of Article 14 is established. As it is a valid fee it cannot be said that it is an infringement of Article 19(1)(g) of the Constitution.
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