TMI Blog1972 (11) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax, Orissa I.L.R. [1961] Cuttack 175., came to the conclusion that they were not vegetables. In view of the decision in question, the appellant instead of going up in appeal against the order of the assessment authority, went straight to the High Court in a writ petition under article 227 of the Constitution, as there was no purpose in his going up in appeal to the authorities under the Sales Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... court observed that the word "vegetables- must be construed neither in a technical sense nor from the botanical point of view; it should be understood as in common parlance. A word which is not defined in the Act but which is a word of every day use must be construed in its popular sense. In that case, this court took the view that the word "vegetables" should be understood as denoting the class ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which are exempt from sales tax. In the result, this appeal is allowed, the order of the High Court is set aside and the impugned assessments are quashed. The respondent is liable to pay the costs of the appellant both in this court as well as in the High Court. If the sales tax had been collected in pursuance of the impugned assessment orders, the State will refund the same. Appeal allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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