LexP.A. THLLLAL CHIDAMBARA NADAR versus THE ADDL. APPELLATE ASSTT. COMMISSIONER, MADURAI & ANR.
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P.A. THlLLAl ClilDAllBARA NADAR v. THE ADDL. APPELLATE ASSTI • COMMISSIONER, MADURA! & ANR. JULY 29, 1985 339 [V.D. TULZAPURKAR, SABYASACHl MIJKHARJl AND RANGANATH MISRA, JJ.] Tamil Nadu General Sales Tax Act, 1959 'Coconut' - Whether 'fresh fruit' or 'vegetable' - Whether exempt from levy of sales ·tax. A B Words & Phrases C 'Coconut' - Whether 'fruit' or 'vegetable' - Tamil Nadu General Sales Tax Act 1959. Under G.P. No. 1764 dated 5.4.1960 as amended on 22.12.1960 issued under the Tamil Nadu General Sales Tax Act, 1959 the Government had exempted "all sales of vegetables (other than the ]) dried awl. dehydrated vegetables) fresh fruits, betal awl plantain leaves, flowers, eggs, meat awl fish (other than canned meat awl fish) from the levy of sales tax under the Act." The High Court, held that since ripened coconut in which the appellant was dealing as a grocer, could not be regarded as a "fresh fruit" or a "vegetable", the appellant's sales tum-over E in coconut in each of the Assessment Years 1967-68, 1968-69 awl 1969-70 was liable to sales tax awl includible in its taxable turn-over. Dismissing the Appeals lllWl: ·(by the Court-per Tulzapurkar, Sabyasachi Mukharji awl Ranga:nth Misra JJ.) 1. The High Court was right in its conclusion that the appellant's sales turnover in coconut was not exempt from the F levy of sales tax. [343 E, 344 G] G 2. ln interpreting items in statutes like the Excise Tax Acts or Sales Tax Acts, whose primary object is to raise revenue awl for which purpose they classify diverse products articles awl substances resort should be had not to the scientific awl techni- cal meaning of the terms or expressions used but to their popular H meaning, that is to say, the meaning attached to them by those dealing in them. [342 C, 343 HJ 340 SUPREME COURT REPORTS [1985] SUPP.2 s.c.R. " lndo International Industries v. Commissioner of Sales Tai, Uttar Pradesh [1981] 3 s.c.R. 294 referred to. (Per i'ubapurkar, .J.) l• It cannot be disputed that a cocollllt would be a 'fruit' B in the botanical sense but unless it can be said to be a 'fresh fruit' it will not fall within the exemption notification. Simi- larly a coconut may be available in ·a vegetable market but because'cif that it does not become a 'vegetable. It is well-known that the kamel of the coconut is used as an igredient in the culinery preparations for adding taste to the food on the table · but it is hardly used as a substantial article of food on the c table. ·'Fresh fruits' and 'vegetables' being household articles of everyday use will have to be construed in their popular sense, meaning the sense in which every householder will understand them. A householder when asked to bring some 'fresh fruit' and some 'vegetable' for the evening meal would obviously not bring coconut. [342 F-343 A] ' D His Majesty the King v. Planters Nut and Chocolate Company Limited. [1951] C.L.R. (Ex.) 122 and Commissioner of Sales Tax v, Jaswant Singh Cham Singh [1967] 2 s.c.R. 720 referred to. 2, The legislative history ·of the earlier exemption noti- fications issued by the State Government are of no assistance to E the appellant. All these earlier notifications clearly show that coconut .JiSS always subject to sales tax till G.P. No. 1764 dated April 5; 1960 was issued under the 1959 '\ct. There is no material to show that the Government had changed its view and exempted coconut from taxation under the 1959 Act. Under the .·earlier notifications merely 'fruits' had been exempted from levy of F sales tax and since coconut would have come"within the category of fruits, the same was expressly excluded from the exemption thereby making the sale thereof liable to tax. [343 B-D] (Per Sabyasacbi llukharji, .J.) G l. It cannot be disputed that ripened coconut will not be H a "fresh fruit" in terms of the said notification; One cannot be sure on the aspect, that ripened coconut cannot be considered to be vegetable. Whether ripened coconut can be considered to be 'vegetable' or 'fruit' in any part of India will depend upon the evidence available. Tastes vary, habits differ, and food served, ' P.A.THIUAL v. THE ADDL. ASSTI. COMMNR. [TULZAPURKAR, J,] 341 prepared and cons.m.e.i at the tables in different parts of the COlllltry alao. vary. Therefore, it is safer not to rest the deci- sion on ~ubjective ideas if possible. [344 B-Cj 2, It is for the asses see who claims
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