TMI Blog1959 (12) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... cember, 1954. The turnover of Rs. 16,718 represented the sale turnover of four items of vegetables. We find it convenient to refer to these vegetables by their Tamil names, the vegetables are indigenous. The turnover was: Sales of Karunai (Given in Tamil) Rs. 8,121, sales of senai (Given in Tamil) Rs. 4,001, sales of sembu (Given in Tamil) Rs. 2,968 and sales of sirukizangu (Given in Tamil) Rs. 1,628. Total Rs. 16,718. The question for consideration is whether these or any of these come within the scope of the expression "yam" as that expression is used in Notification No. 42 as it was amended in 1956. The effect of that amendment in 1956 was to withdraw for yam the exemption that had been granted to vegetables from sales tax and make sal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , but in the description portion it is referred to as a species of Karunai (Given in Tamil). The utmost that can be said is that senai (Given in Tamil) is another species of yam, whether it is specifically called elephantyam or not. At one stage we were inclined to accept the contention that when the taxing enactment makes only yam as such taxable when it is sold, a strict construction should rule out elephantyam, but on further consideration we are of the view, that in normal usage both karunai and senai have been understood and treated all along as species of yam which was what apparently the authorities had in view when they decided that yam as such should cease to have the exemption from sales tax accorded to other vegetables. In Knig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hem. The position, however, was that he got vegetables by purchase, and those vegetables came packed in gunny bags. When he sold them, he sold the vegetables in gunny bags. It should be obvious that the price of gunny bags was included in the purchase price as well as in the sale price. That the petitioner did not deal separately in gunnies did not make him any the less a dealer for the purpose of the Sales Tax Act. There was a sale of vegetables packed in gunny bags. It has been well settled by decisions of this Court that where there is a sale of an article, the container and the contained article are both sold ; and as there was an element of sale when the property in the gunny bags was passed by the petitioner to those who purchased fro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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