AIR 1977 SUPREME COURT 1638 ::1977 TAX. L. R. 2042 ::1977 SCC (Tax) 278 ::1977 2 SCC 246 ::1977 U J (SC) 268 ::39 STC 378 ::1977 2 SCJ 222 ::1977 3 SCR 149 ::1977 UPTC 296 ::1977 (1) SCWR 604

Supreme Court Of India

(From: Calcutta)*

Hon'ble Judge(s): P. N. Bhagwati, S. Murtaza Fazal Ali , JJ

Bengal Finance (Sales Tax) Act (6 of 1941) , Sch.I Item.(6)— Green Ginger is exempt from tax - Expression "vegetable" - Meaning. Words and Phrases - "Vegetable". Green ginger is included within the meaning of the words "vegetables commonly known as sabji, tarkari or sak" in item (6) of Schedule I and its sales must be held to be exempt from tax under S. 6 of the Act. The word 'vegetable' in Item (6) of Schedule I to the Act must be construed as understood in common parlance and it must be given its popular sense meaning "that sense which people conversant with the subject-matter with which the statute is dealing would attribute to it" and so construed, it denotes those classes of vegetables which are grown in a kitchen garden or in a farm and are used for the table. Now, obviously green ginger is a vegetable grown in a kitchen garden or in a farm and is for the table. It may not be used as a principal item of the meal but it certainly forms part of the meal as a subsidiary item.