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TMI Blog1959 (5) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... wn by them should be treated as a vegetable and thereby exempted from taxation under Notification No. 9884-F.T. dated the 28th August, 1947. For the reasons given in the orders of the Board, in the light of the admitted position that the petitioners undoubtedly grow sugar-cane wholly for the purpose of business, there can be no doubt about their legal position as a dealer. In view of the judgment of the Chief Justice of the Bombay High Court holding that the sugar-cane is a vegetable, the Board, however, feels that reference should be made on the following point to the Honourable High Court for decision: "Whether sugar-cane is a green vegetable within the meaning of item 6 of Notification No. 9884-F.T. dated 28th August, 1947, and as such e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts order dated 16th April, 1957, (Exhibit G), refers the following question of law for the decision of the High Court: "Whether sugar-cane is a green vegetable within the meaning of item 6 of Notification No. 9884-F.T. dated 28th August, 1947, and as such exempt from taxation?" S. N. Dutta and L.K. Chaudhuri, for the petitioner. The Government Advocate, for the opposite party. JUDGMENT RAMASWAMI, C.J., and KANHAIYA SINGH, J.Under section 25(1) of the Bihar Sales Tax Act the Board of Revenue has stated a case on the following question of law: "Whether sugar-cane is a green vegetable within the meaning of item 6 of Notification No. 9884-F.T. dated 28th August, 1947, and as such exempt from taxation?" On behalf of the assessee it was conten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the cost of the meal exceeds annas eight. 8. Molasses 9. Common salt Except when sold in packages or sealed containers. 10. Fresh milk. The argument on behalf of the assessee was that sugar-cane was a green vegetable within the meaning of item 6 of the Schedule to the notification of the State Government and so exempt from taxation. The argument was rejected by the Board of Revenue. At the instance of the assessee, however, the Board of Revenue has referred the question for the determination of the High Court under section 25(1) of the Bihar Sales Tax Act. In our opinion, the Board of Revenue has taken the correct view in this case and it cannot be held that sugar-cane is a green vegetable within the meaning of the Government noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 875 Jowett Plate (Ed. 2) III. 243 Cabbages or any other vegetables which are fit for boiling." Having regard to the context of the expression in the notification of the 28th August, 1947, and having also regard to the dictionary meaning of "vegetable", we are of opinion that sugar-cane cannot be held to be a green vegetable within the meaning of the Government notification and, therefore, cannot be treated as exempt from taxation under the provisions of the Bihar Sales Tax Act. For these reasons we hold that sugar-cane is not a green vegetable within the meaning of item 6 of notification No. 9894-F.T., dated the 28th August, 1947, and, therefore, not exempt from taxation. Accordingly we answer the question of law referred by the Board of Re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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