Vegetables, as understood in common parlance are not products of manufacture unless, agriculture is an industry for certain purposes and vegetables are products of the Industry, Saraswati Sugar Mills v. Haryana State Board, AIR 1992 SC 228.
The word 'vegetables' in taxing statutes is to be understood as in common parlance, Vegetables in item 6 does not include betel leaves, Ramavatar Budhaiprasad v. Asst. Sales Tax Officer, AIR 1961 SC 1325 (1327): (1962) 1 SCR 279. [C.F. and Bezar Sales Tax Act, (21 of 1947), Sch. II, Item 6]
The word 'vegetables' should be understood as denoting the class of vegetables which are grown in kitchen garden or in a farm and are used for the tables. There can be no dispute that both chillies and lemons are grown in kitchen gardens or at any rate in farms and they are used for the tables, Mangulu Sahu Ramahari Sahu v. Sales Tax Officer, AIR 1974 SC 390: (1972) 4 SCC 423. [Orissa Sales Tax Act, 1947, s. 6]
The word 'vegetables' is not defined in the Act and it is well-settled 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, and 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. 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. (a) 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. (b) 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. (c) 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, State of West Bengal v. Washi Ahmed, AIR 1977 SC 1638 (1639): (1977) 2 SCC 246: (1977) 3 SCR 149. [Bengal Finance (Sales Tax) Act (6 of 1941) Sch. II item 6]
Vehicle, includes a goods carriage as defined in the Motor Vehicles Act, 1988. [Maharashtra Value Added Tax Act, 2002, s. 2(34)]
Means a barrow, sledge, plough, drag and any wheeled or tracked conveyance of any description capable of being used on a Highway. [Control of National Highways (Land and Traffic) Act, 2002, s. 2(n)]
Means a conveyance or a carriage. An agricultural tractor is not used to convey anything and it is employed for agricultural operations and is driven by a driver. Hence, an agricultural tractor is not a vehicle and therefore is not subject to the levy of additional tax, State of Madras v. Marshall Sons & Co. (India) Ltd., AIR 1954 Mad 884 (DB): (1954) 2 Mad LJ 188: 62 Mad LW 488.
Means a wheeled conveyance of any description which is capable of being used on a street, and includes a motor-car, motor lorry, motor omnibus, cart, locomotive tram-car, hand-cart, truck, motor-cycle, bicycle, tricycle and rickshaw. [Cantonments Act, 1924 (2 of 1924), s. 2 (xxxviii)]
It means any mechanically propelled vehicles, used or capable of being used for the purpose of road transport, and includes tram-car, a trolley-vehicle and a trailer. [Road Transport Corporation Act, 1950 (64 of 1950), s. 2 (f)]
Means any conveyance used for movement on land, water or air and includes buffalo, bull, bullock, camel, donkey, elephant, horse and mule. [Wild Life (Protection) Act, 1972 (53 of 1972), s. 2(33)]
Means any carriage, cart, van, dray, truck, handcart, or other conveyance of any description and includes a bicycle, tricycle, a rickshaw, a motor vehicle, a vessel or an aeroplane. [Delhi Police Act, 1978 (34 of 1978), s. 2(t)]
Something used as an instrument of conveyance; any conveyance used in transporting passengers or merchandise by land, water or air, Black's Law Dictionary, 7th Edn., p. 1551.
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