ISSUE:
Whether sugarcane falls within the term “green vegetables” and is therefore exempt from sales tax under section 6 of the Bihar Sales Tax Act, 1947?
Whether the appellant, being a producer of sugar cane, was not a “dealer” within the meaning of the Act?
RULE:
The word “vegetable” in taxing statutes is to be understood as in common parlance, i.e., denoting a class of vegetables that are grown in a kitchen garden or on a farm and are used for the table.