AIR 1956 TRAVANCORE-COCHIN 105

Travancore-cochin High Court

Hon'ble Judge(s): Menon , J

Travancore-Cochin General Sales Tax Act (18 of 1124) , S.2(j)(m), S.3— Sales Tax - Green leaves of tea. Interpretation of Statutes - Meaning of words. Civil P.C. (5 of 1908) , Preamble— The particular words used by the Legislature in the denomination of articles should be understood according to the common commercial understanding of the term used, and not in their scientific or technical sense, for the Legislature does not suppose our merchants to be naturalists, or geologists, or botanists.(Para 9) Agricultural and horticultural produce grown by the owner in the circumstances specified is exempt from tax but tea though an agricultural produce shall not have the benefit of that exemption. "Tea" in the context in which it occurs cannot but mean the leaf gathered from the tea bush whether it has or has not been subjected to the processes which prepare it for the market. It follows that the green leaves, just like those leaves after they are processed, are liable to sales-tax under the provisions of the Act.(Para 5 11) Anno : AIR Com., C.P.C., Pre. N. 7. .....