Betel - Law Dictionary Search Results
Home Dictionary Name: betelBetel leaves
Betel leaves, the leaf of an Asian ever green climbing plant, which is chewed and used as a stimulant. Oxford Dictionary. Betel leaves are not vegetables, Ram Bux v. State of Rajasthan, AIR 1963 SC 351 (352). (Rajasthan Sales Tax Act, 1954, Sch. 2, Item 2)...
Betel
A species of pepper Piper betle the leaves of which are chewed with the areca or betel nut and a little shell lime by the inhabitants of the East Indies It is a woody climber with ovate many nerved leaves...
Betel nut
The nutlike seed of the areca palm chewed in the East with betel leaves whence its name and shell lime...
Vegetable
Vegetable, 'Vegetables' understood in common parlance are not products of manufacture unless we say that agriculture is an industry for certain purposes and vegetables are products of that industry, Saraswati Sugar Mills v. Haryana State Board, (1992) 1 SCC 418: AIR 1992 SC 224.The word 'vegetables' does not include Pan (betel leaves). Therefore betel leaves are taxable under the provisions of the Act, Ram Bux Chaturbhuj v. State of Rajasthan, AIR 1963 SC 351 (352). [Rajasthan Sales Tax Act, 1954 (29 of 1954), s. 4]Vegetable, cannot be given the comprehensive meaning as it bears in natural history, and it must be construed in popular sense to denote such classes of vegetable matter which are grown in kitchen gardens or in a farm and are used for table, State of West Bengal v. Washi Ahmed, AIR 1977 SC 1638: (1977) 2 SCC 246: 1977 SCC (Tax) 278: (1977) 3 SCR 149: (1977) 2 SCJ 222: 39 STC 378: (1977) 1 SCWR 604: (1977) UJ (SC) 268: (1977) Tax LR 2042: (1977) UPTC 296; Ramavtar v. Assistan...
Penang nut
The betel nut...
Flavouring agent
Flavouring agent, do not include supari or betel nut, Dinesh Chandra Jamna Das Gandhi v. State of Gujarat, AIR 1989 SC 1011 (1014): (1989) 1 SCC 420: (1989) 1 SCR 138. [Prevention of Food Adulteration Rules, 1955. R. 29(m)]...
Food product
Food product, supari or betel nut not a good food, Dinesh Chandra Jamnadas Gandhi v. State of Gujarat, (1989) 1 SCC 420: AIR 1989 SC 1011....
Supari
Supari, Supari is a Marathi word which stands for betel nut and common parlance it has gained the meaning of money for contract killing, State of Maharashtra v. Bharat Chaganlal Raghani, AIR 2002 SC 409: (2001) 9 SCC 1 (11)....
Vegetables
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 ...
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