TMI Blog1961 (3) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... t from taxation. - Petition No. 4, 36, 37 of 1958 - - - Dated:- 14-3-1961 - DAS S.K., KAPUR J.L., HIDAYATULLAH M., SHAH J.C. AND VENKATARAMA AIYAR T.L. JJ. C.K. Daphtary, Solicitor-General of India (B.R.L. Iyengar and T.M.Sen, Advocates, with him), for the respondents in all the petitions. R. Ganapathy Iyer and K.L. Hathi, Advocates, for the petitioners in all the petitions. -------------------------------------------------- The Judgment of the Court was delivered by KAPUR, J.- These are three petitions under Article 32 of the Constitution challenging the imposition of sales tax on betel leaves by the Sales Tax Officer, Akola. The question raised in all the three petitions is the same and can conveniently be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 19(1)(g) of the Constitution and the prayer is for the issue of a writ of certiorari quashing the order of the Assistant Sales Tax Officer and for prohibition. Section 6 of the Act under which the exemption is claimed provides: Section 6."(1) No tax shall be payable under this Act on the sale of goods specified in the second column of Schedule II, subject to the conditions and exceptions, if any, set out in the corresponding entry in the third column thereof. (2) The State Government may, after giving by notification not less than one month's notice of their intention so to do, by a notification after the expiry of the period of notice mentioned in the first notification amend either Schedule, and thereupon such Schedule shall be de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act and being a word of everyday use it must be construed in its popular sense meaning "that sense which people con- versant with the subject-matter with which the statute is dealing would attribute to it." It is to be construed as understood in common language: Craies on Statute Law, page 153 (5th Edition). It was so held in Planters Nut and Chocolate Co. Ltd. v. The King [1952] 1 Dom. L.R. 385, 389. This interpretation was accepted by the High Court of Madhya Pradesh in Madhya Pradesh Pan Merchants' Association, Santra Market, Nagpur v. The State of Madhya Pradesh (Sales Tax Department) [1956] 7 S.T.C. 99, 102., where it was observed: "In our opinion, the word "vegetables" cannot be given the comprehensive meaning the term bears in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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