Green Vegetables - Law Dictionary Search Results
Home Dictionary Name: green vegetablesGreen vegetables
Green vegetables, Sugarcane not covered by the expression 'green vegetable' and not exempted from sales tax, Motipur Zamindary Co. (P) Ltd. v. State of Bihar, AIR 1962 SC 660. [Bihar Sales Tax Act, 1947, (S - Notification issued under)]...
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 ...
Green stall
A stall at which greens and fresh vegetables are exposed for sale...
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...
Coster
One who hawks about fruit green vegetables fish etc...
VerbarLokao
A green vegetable dye imported from China...
Sugarcane
Sugarcane, in Webster's dictionary 'sugar-cane' has been defined as 'a grass extensively grown in tropical and warm regions for its sugar' and in Oxford dictionary it is defined as 'a fall perennial grass cultivated in tropical and sub-tropical countries and forming the chief source of unmanu-factured sugar'. Therefore it cannot be said that sugar-cane falls within the definition of the words 'green vegetables', Motipur Zamindary Co. (Pvt.) Ltd. v. State of Bihar, AIR 1962 SC 660 (662): 1962 Supp (1) SCR 498....
Vegetable product
Vegetable product, means product of or made of or out of vegetables, Saraswati Sugar Mills v. Haryana State Board, AIR 1992 SC 228.Vegetable product, must be construed neither in a technical sense nor from the botanical point of view. It should be understood as understood in common parlance. 'Vegetable products' are not defined in the Act, but is a phrase of every day use and so must be construed in its popular sense, if the popular sense meaning is given to vegetable products, it is impossible to say that latex is a vegetable product, Harrisons Malayalam Limited v. Kerala State Pollution Control Board, AIR 1992 Ker 168; See also Water (Prevention and Control of Pollution) Cess Act, 1977, Sch. I, Item 15....
Vegetable processing
Vegetable processing, the use of the word process-ing is also significant. Processing of vegetable products industry are normally understood in the sense they relate processing of vegetables which even after processing retain its character as vegetable, Saraswati Sugar Mills v. Haryana State Board, (1992) 1 SCC 418: AIR 1992 SC 224 (228)....
Fresh fruit and vegetable
Fresh fruit and vegetable, a coconut (neither tender nor dried but a ripened coconut with or without husk) is neither a 'fresh fruit' nor a 'vegetable', P.A. Thillai Chidambara v. A.A.A. Commissioner AIR 1985 SC 1644 (1645). [T.N. General Sales Tax Act (1 of 1959), ss. 17 and 3]...
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