TMI Blog2017 (9) TMI 1303X X X X Extracts X X X X X X X X Extracts X X X X ..... rom, unless there is any material change - It is not disputed by the Revenue that aloe vera juice is being sold by the dealer at lower rate of tax since 2007-08 and even after the enactment of the U.P. Value Added Tax Act, 2008. Tribunal was justified in holding that the entry "processed vegetable" is of wide amplitude and would within its ambit include aloe vera juice which can only be sold upon being processed - appeal dismissed - decided against Revenue. - Sales/Trade Tax Revision No. 225 of 2017 - - - Dated:- 20-9-2017 - Hon'ble Suneet Kumar, J. For the Applicant : Bipin Kumar Pandey For the Opposite Party : Shubham Agrawal ORDER Heard Sri B.K. Pandey, learned counsel appearing for the Revenue and Sri Bharat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... similar entry in tax laws of various States, including, Mizoram, Delhi, Punjab, Jharkhand, Jammu and Kashmir were expression preserved vegetable has been used, and upon considering the dictionary meaning and recipe of certain well known chefs came to form an opinion that aloe vera is used as processed or preserved vegetable in the form of juice/jelly/pulp, therefore, would be covered under Entry 103. According to Oxford dictionary, vegetable would mean A plant or part of a plant used as food, such as a cabbage, potato, turnip, or bean. ''fresh fruit and vegetables'. It is not in dispute that dealer is selling its products including processed vegetable/aloe vera juice in various States. Entry 82 of Part-C of Schedule-I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been mentioned in the entry would not mean that it is not a processed vegetable;(iv) aloe vera leaves upon being subjected to various process would remain and retain its character as vegetable. Mere addition of preservatives or changing the shape will not change its identity, therefore, concluded that processed form of aloe vera pulp as jelly or juice would fall within the expression processed vegetables , under Entry 103. Learned counsel for the Revenue would submit that vegetable has to be understood as used in common parlance in the State of U.P., therefore, would urge that Entry in hindi language reads processed sabjiyan to contend that vegetables as understood in common parlance would not include aloe vera leaves for the reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat Hindi version of Entry 103 refers to the expression Sabji it would mean vegetables used and understood by the people of the State in common parlance and language. Aloe vera leaf is neither referred to as Sabji nor sold in the vegetable market. Similarly, reliance was placed on M/S Pappu Sweets Biscuits, etc. Versus Commissioner of Trade Tax, U.P. [1998 U.P.T.C. 1086], to contend that the word used in the provision, imposing taxes or granting exemption should be understood in the same way for which they are understood in ordinary parlance in the area in which the law is in force or by the people who ordinarily deal with them. Therefore, the High Court should apply the context of popular parlance as understood in the country and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e any distinction between an inorganic chemical and an organic chemical. It is now well-settled principle of law that when two views are possible, one which favours the assessee should be adopted. (Refer: Bihar State Electricity Board Versus Usha Martin Industries (1997) 5 SCC 289) Supreme Court and this Court has consistently taken the view, that in determining the meaning or connotation of words and expressions describing an article in a tariff schedule, one principle which is fairly well settled is that those words and expressions should be construed in the sense in which they are understood in the trade, by the dealer and the consumer. The reason is that it is they who are concerned with it and, it is the sense in which they understa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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