TMI Blog1955 (11) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... ciations and further left it open for the State Government to include certain other associations also in the exemption. Section 4 was subse- quently amended some time in 1950 and the amended section divides section 4 into two sub-sections. Sub-section (2) is not relevant and, as far as sub-section (1) goes, it lays down that no tax shall be payable on the articles mentioned in clause (a) of that sub-section and also with respect to the goods of the associations mentioned in clause (b). The Government has been given a right under both the clauses to exempt certain other articles or goods from taxation as also other associations or class of persons. After the coming into force of the Act in 1948, a notification was issued by the State Governm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quently not taxable, but the officer concerned did not accept this con- tention. Notices have also been issued against the petitioner under section 21 of the U.P. Sales Tax Act as it is proposed to levy sales tax on the petitioner's turnover for the assessment years 1952-53 and 1953- 54 as well. The petitioner made an application to the Commissioner of Sales Tax, Lucknow, asking him to instruct the Sales Tax Officer not to proceed with the assessments against the petitioner, but nothing came out of the application. Another notice was issued to the petitioner on 10th May, 1955, asking him to declare his turnover and deposit the tax due without undue delay. It is, as a result of this assessment order and the notices that the present petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adequate and efficacious remedy because several years may elapse before this Court is able to decide the reference, and, in the meantime, the peti- tioner would have to pay all the amounts assessed on him and thus might be hampered in his fundamental right of carrying on the trade, if the tax is not legally leviable. I therefore overrule the preliminary objection taken on behalf of the respondents that the petition is not maintainable as another remedy is open to the petitioner. Coming to the merits of the case I have no doubt that in ordinary parlance and according to the use that is generally made of betel leaves in the State, it cannot be said that betel leaves are green vegetables. In one sense the word vegetation covers a very wide f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... incipal articles of food, like meat and cereals. Betel leaves are not used in that manner and they are taken only after the meals are over and not during the course of the meals. I think when the State Government used the words "green vegetables" under the notification of 1948 it was using that expression in the above sense. The matter came up for consideration before a Division Bench of the High Court at Patna in the case of Kokil Ram v. Province of Bihar(1). The Government of Bihar had also issued a notification exempting certain articles from sales tax and the relevant item is item No. 6 which is as follows: "Vegetables, green or dried other than medicinal preparations". Both green and dried vegetables were exempted from the payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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