State of West Bengal v. Washi Ahmed (1977) 2 SCC 246

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P. N. BHAGWATI, J. – The short question which arises for determination in these appeals
is whether green ginger falls within the category of goods described as “vegetables, green or
dried, commonly known as ‘sabji, tarkari or sak’ ” in Item (6) of Schedule I to the Bengal
Finance (Sales Tax) Act, 1941. If it is covered by this description, it would be exempt from
sales tax imposed under the provisions of that Act. The Sales Tax authorities held that green
ginger is used to add flavour and taste to food and it is, therefore, not vegetable commonly
known as ‘sabji, tarkari or sak’. The orders of the Sales Tax authorities were challenged to a
writ petition filed under Article 226 of the Constitution and a Single Judge of the High Court
who heard the writ petition disagreed with the view taken by the Sales Tax authorities and held
that green ginger is vegetable within the meaning of that expression as used in Item (6) of die
First Schedule to the Act. This view of the learned Single Judge was affirmed by a Division
Bench of the High Court on appeal under clause (15) of the Letters Patent. Hence the present
appeal by the State with special leave obtained from this Court.

2. The Bengal Finance (Sales Tax) Act, 1941 levies sales tax on the taxable turnover of a
   dealer computed in accordance with the provisions of that Act. Section 6, sub-section (1)
   provides that no tax shall be payable under the Act on the sale of goods specified in the first
   column of Schedule I, subject to the conditions and exceptions, if any, set out in the
   corresponding entry in the second column thereof and Item (6) of Schedule I specifies in the
   first column “vegetable, green or dried, commonly known as ‘sabji, tarkari or sak’“ so that no
   tax is payable on the sale of goods falling within this category, subject to the exception set out
   in the second column, namely, that they would be liable to bear tax “when sold in sealed
   containers”. It was common ground in the present case that green ginger was not sold by the
   assessee in sealed containers and the only question which, therefore, requires to be considered
   is whether green ginger can be regarded as vegetable commonly known as ‘sabji, tarkari or
   sak’. Now, the word ‘vegetable’ is not defined in the Act but it is well settled as a result of
   several decisions of this Court of which we may mention only two, namely, Ramavatar
   Budkaiprasad v. Assistant Sales Tax Officer, Akola [AIR 1961 SC 1325] and Motipur
   Zamindary Co. Ltd. v. State of Bihar [AIR 1962 SC 660], that this word, being a word of every
   day use, must be construed not in any technical sense, not from any botanical point of view, but
   as understood in common parlance. The question which arose in Ramavatar case (supra) was
   whether betel leaves are “vegetables” and this Court held that they are not included within that
   term. This Court quoted with approval the following passage from the judgment of the High
   Court of Madhya Pradesh in Madhya Pradesh Pan Merchants Association, Santra Market.
   Nagpur v. State of Madhya Pradesh [7 STC 99, 102]:
   In our opinion, the word “vegetables” cannot be given the comprehensive meaning
   the term hears in natural history and has not been given that meaning in taxing statutes
   before. The term “vegetables” is to be understood as commonly understood denoting
   those classes of vegetable matter which are grown in kitchen gardens and are used for
   the table.

and observed that “the word Vegetable’ in taxing statutes is to be understood as in common
parlance i.e. denoting class of vegetables which are grown in a kitchen garden or in a farm and
are used for the table”. This meaning of the word ‘vegetable’ was reiterated by this Court in
Motipur Zamindary case where this Court was called upon to consider whether sugarcane can
be regarded as vegetable and it was held by this Court that sugarcane cannot be said to fall
within the definition of the word ‘vegetable’.

3. It is interesting to note that the same principle of construction in relation to words used
   in a taxing statute has also been adopted in English, Canadian and American courts. Pollock B.
   pointed out in Grenfell v. R. C [(1876) 1 Ex C 242, 248] that:
   (I)f statute contains language which is capable of being construed in a popular sense,
   such ‘a statute is not to be construed according to the strict or technical meaning of the
   language contained in it, but is to be construed in its popular sense, meaning, of course,
   by the words “popular sense” that sense which people conversant with the subjectmatter with which the statute is dealing would attribute to it.
4. It will, therefore, be seen that the word ‘vegetable’ in Item (6) of Schedule 1 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 used 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.
   It is an item which is ordinarily sold by a vegetable vendor and both the vegetable vendor who
   every day deals in vegetables and the housewife who daily goes to the market to purchase
   vegetables would unhesitatingly regard green ginger as vegetable. The assessee in fact placed
   evidence before the Sales Tax authorities showing that the Railway authorities also treated
   green ginger as vegetable for the purpose of railway tariff and charged for the carriage of green
   ginger at the reduced rate applicable to vegetables and even the Corporation of Calcutta
   included green ginger in the category of vegetables in the market bulletin published by it
   fortnightly showing the rates in the municipal market There can, therefore, be little doubt that
   green ginger is generally regarded as included within the meaning of the word ‘vegetable’ as
   understood in common parlance. That apart, we find that Item (6) speaks not simply of
   vegetables but “vegetables – commonly known as •sabji, -tarkari or sak’“ and the Division
   Bench of the High Court held green ginger to fall within the meaning of the words “sabji, tarkari
   or sak”. We should certainly be very slow to disturb a meaning placed on these words in Bengali
   language by two judges of the High Court who may reasonably be expected to be quite
   conversant with that language. We are accordingly of the view that green ginger is included
   within the meaning of the words “vegetables” – commonly known as ‘sabji, takari or sak’ in
   Item (6) of Schedule I and its sales must be held to be exempt from tax under Section 6 of the
   Act.
5. The result is that the appeals fail and are dismissed.