# STATE OF WEST BENGAL & ORS v. WASH.I AHMED ETC

- **Citation:** [1977] 3 S.C.R. 149
- **Court:** Supreme Court of India
- **Decided:** 1977-03-07
- **Case number:** Civil Appeal Nos. 1546-1551 of 1971
- **Bench:** P. N. Bhagwati Ands. Murtaza Fazal Ali
- **Source:** https://unisonlegal.in/judgment/supreme-court-of-india/state-of-west-bengal-ors-v-wash-i-ahmed-etc-7166
- **Pages:** 4

## Headnote

Taxing statute-Principles of construction of words in a taxing statuteBengal Finance (Sales Tax) Act, 1941, Schedule I, Item 6-"Green ginger",
whether 1neans a "vegetable" falling within the category of goods described
as "vegetables, green or dried con1111011ly known as subji, tarkari or sak" and
thus exempt from tax liability.
Section 6 (1) of the Bengal Finance (Sales Tax) Act 1941 exempts from
tax liability "vegetables, green or dried commonly known as subji, tarkari or
sak" when not sold io. sealed containers. The Sales Tax Authorities levied
sales tax on "green ginger" sold by the respondents, taking the view that inasmuch as green ginger is used to add flavour and taste to food, it is
not
"vegetable commonly known as subji, tarkari or sak". A writ petition challenging the validity of the orders of assessment was allowed by the Calcutta
High Court which held that green ginger is vegetable within the rrieaning of
that expression as used in Item 6 of the First Schedule to the Bengal Finance
(Sales Tax) Act, 1941.
Dismissing the State appeals by Special Leave the Court,
HELD : ( 1) Green ginger is included within the meaning of the \Vords
"vegetables-commonly kμ.oWn as sub.ii, tarkari or sak" in Item 6 of Schedule
I and its sales are exempt from tax under s. 6 of the Bengal Finance (Sales
Tax) Act, 1941.
[152 DJ
(2) The word "vegetable" though not defined in the Act, being a word
A
B
c
D
of every day use, must be construed not in any technical sense, nor from
E
any botanical_point of view but as understood in common parlance i.e. denoting class of vegetable~• which are grown in a kitchen garden or in a farm
and are used for the table. The word "vegetable" in Item 6 of Schedule I
to Lhe Act, so construed, by giving its
popular sense
meaning, "that sense
which people conversant with the subject-matter with which the statute
is
dealing would attribute to it" denotes those classes of vegetables which are
grown in a kitchen garden or in a farm and are used for the table. Green
ginger obviously is a vegetable grown in a kitchen garden or in a farm and
it is used for the table. It may not be used as a principal item of the meal,
F
but it certainly forms part of the meal as a subsidiary item. Green ginger 1s
generally regarded as included within the meaning of the word "vegetable" as
understood in common parlance.
[150 F-H, 151 G-H, 152 A]
Ran1aratar Budilaiprasad v. Assistant Sales Tax Officer Akola, A.LR_ 1961
S.C'. 1325; !i,-fls. Motirur Za111indary Co. Ltd. v. State of Bihar A.!.H.
1962
>.C. 660, applied.
Mad:1ya Pradr:s!J Pan Merchants' Association, Santra Market, Nagpur v.
G
State of Madhya Prad,~sh 7 S.T. Cases 99 at 102, referred to.
Grenfefl v. l.R.C. (1876) 1 Ex. O. 242 at 248: Planters Nut and Chocolate
Co. Ltd. v. The King (1951) 1 D.L.R. 385; 200 Chests of Tea (1824) 9
Wheaton (U.S.) 430, at 438 quoted with approval.

## Text

149
STATE OF WEST BENGAL & ORS.
v.
WASH.I AHMED ETC.
March 7, 1977
[P. N. BHAGWATI ANDS. MURTAZA FAZAL ALI, JJ.J
Taxing statute-Principles of construction of words in a taxing statuteBengal Finance (Sales Tax) Act, 1941, Schedule I, Item 6-"Green ginger",
whether 1neans a "vegetable" falling within the category of goods described
as "vegetables, green or dried con1111011ly known as subji, tarkari or sak" and
thus exempt from tax liability.
Section 6 (1) of the Bengal Finance (Sales Tax) Act 1941 exempts from
tax liability "vegetables, green or dried commonly known as subji, tarkari or
sak" when not sold io. sealed containers. The Sales Tax Authorities levied
sales tax on "green ginger" sold by the respondents, taking the view that inasmuch as green ginger is used to add flavour and taste to food, it is
not
"vegetable commonly known as subji, tarkari or sak". A writ petition challenging the validity of the orders of assessment was allowed by the Calcutta
High Court which held that green ginger is vegetable within the rrieaning of
that expression as used in Item 6 of the First Schedule to the Bengal Finance
(Sales Tax) Act, 1941.
Dismissing the State appeals by Special Leave the Court,
HELD : ( 1) Green ginger is included within the meaning of the \Vords
"vegetables-commonly kμ.oWn as sub.ii, tarkari or sak" in Item 6 of Schedule
I and its sales are exempt from tax under s. 6 of the Bengal Finance (Sales
Tax) Act, 1941.
[152 DJ
(2) The word "vegetable" though not defined in the Act, being a word
A
B
c
D
of every day use, must be construed not in any technical sense, nor from
E
any botanical_point of view but as understood in common parlance i.e. denoting class of vegetable~• which are grown in a kitchen garden or in a farm
and are used for the table. The word "vegetable" in Item 6 of Schedule I
to Lhe Act, so construed, by giving its
popular sense
meaning, "that sense
which people conversant with the subject-matter with which the statute
is
dealing would attribute to it" denotes those classes of vegetables which are
grown in a kitchen garden or in a farm and are used for the table. Green
ginger obviously is a vegetable grown in a kitchen garden or in a farm and
it is used for the table. It may not be used as a principal item of the meal,
F
but it certainly forms part of the meal as a subsidiary item. Green ginger 1s
generally regarded as included within the meaning of the word "vegetable" as
understood in common parlance.
[150 F-H, 151 G-H, 152 A]
Ran1aratar Budilaiprasad v. Assistant Sales Tax Officer Akola, A.LR_ 1961
S.C'. 1325; !i,-fls. Motirur Za111indary Co. Ltd. v. State of Bihar A.!.H.
1962
>.C. 660, applied.
Mad:1ya Pradr:s!J Pan Merchants' Association, Santra Market, Nagpur v.
G
State of Madhya Prad,~sh 7 S.T. Cases 99 at 102, referred to.
Grenfefl v. l.R.C. (1876) 1 Ex. O. 242 at 248: Planters Nut and Chocolate
Co. Ltd. v. The King (1951) 1 D.L.R. 385; 200 Chests of Tea (1824) 9
Wheaton (U.S.) 430, at 438 quoted with approval.
CIVIL APPELLATE JURISDICTION: Civil Appeal Nos. 1546-1551
of 1971.
(From the Judgment and Ord~r dated 20-12-1968 of the Calcutia
High Court in Appeals from Ongmal Orders Nos. 556-559, 571 and
572 of 1967)
H
15 0
SUPREME COURT REPORTS
[ J 977] 3 S.C.R.
A
Lal Narni11 Si11ha, Sol. Gencrnl and G. S. Chatterjee, for the appelB
c
D
E
F
G
H
lants.
P11rushottwn Chatterjee and Rathin Das, for the respondents.
The Judgment of the Court was delivered by
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 lo add llavour
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 in 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 the 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.
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 thereat
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 Budhaiprasad v. Assistant Sales
Tax
Officer,
A kola((') and M/s Motipur Jamindary Co. Ltd. v. State of Bihar( 2 )
that this word, being a word of every day use, mrust be construed not
in any technical sense, nor from any botanical point of view, but as
understood in common parlance.
The question which
arose in
Ramavatar's case (supra) was whether betel leaves are "vegetables"
(I) A.LR. 1961 S.C. 1325.
(2) A.LR. 1962 S.C. 660.
WEST BENGAL v. WASH! AHMED (Bhagwati, J.)
15 1
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
Madhy{]j
Pradesh
Pan
Mercha11ts' Association, Samra Market, tyagpur v. State of Madhya
Pradesh(') :
"In our opinion, the word "vegetables" cannot be given
the comprehensive meaning the term bears in natural history
and has not been given that meaning in taxing statutes betore.
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 Zamfodary case (supra) where this Court was
called upon to consider whether sugarcane can be regarded as vegetable and it was held by this Conrt that sugarcane cannot be said to
fall within the definition of the word 'vegetable'.
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. l.R.C. ( 2) that "if a 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 subject-matter with which the statute is
dealing would attribute to it.' " So also the Supreme Court of Canada
said in Planters Nut and Chocolate Co. Ltd. v. The King,(') while
interpreting the words 'fruit' and 'vegetable' in the Excise Act : "They
are ordinary words in every day use and are, therefore, to be construed according to their popular sense".
The same rule was expressed in slightly different language by Story, J., in 200 Chests of Tea(')
where the learned Judge said that "the particular words used by the
Legislature in the denomination of articles are to be understood according to the common commercial understanding of the terms used, and
not in their scientific or technical sense, for the Legislature does "not
suppose our merchants to be naturalists, or geologists, or botanists" ''.
IJ will, therefore, be seen that the word 'vegetable' in Item (6) of
Schedule I 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
(!) 7 S.T.C. 99 at 102.
(2) (1876) 1 Ex. D. 242 at 248.
(3) (1951) 1 D.L.R. 385.
(4) (1824), 9 Wheaton (U.S.) 430 at 438.
l 1-240SCI/77
A
B
c
D
E
F
G
A
B
c
D
152
SUPREME COURT REPORTS
[!977J 3 S.C.R.
grown in a kitchen garden or in a farm and is nsed 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 fortnigbt:y 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 a part, we find that Item ( 6) speaks not simply of
vegetables but "vegetables-;;ommonly 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, tarkari 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.
The result is that the appeals fail and are dismissed with costs.
Costs will be only in one set.
S.R.
Appeals dismissed.