ISSUE:
Whether green ginger qualifies as a “vegetable” within the common understanding of the term as per the Bengal Finance (Sales Tax) Act, 1941, despite it being primarily used as a flavouring agent rather than a primary food item?
Whether the terms “sabji,” “tarkari,” and “sak,” used in the Act to describe vegetables should influence the classification of green ginger as a vegetable, given the High Court’s findings based on local language nuances?
Whether the term “vegetable” under item (6) intended to cover the everyday use of vegetables, as understood by common people, or should it be understood in its strict scientific sense?
RULE:
In taxing statutes, terms not specifically defined in the Act, should be interpreted in their ordinary, common sense as understood by the general public, not in technical or scientific terms.
Local language usage is a valid interpretative aid for determining the intended meaning of terms in legislation.