In Ramavatar Budhaiprasad v. Assistant Sales Tax Officer, Akola (1961), the Supreme Court explained how…
The Court held that 'vegetables' in taxing statutes "is to be understood as in common parlance, denoting the class of vegetables grown in a kitchen garden or on a farm and…
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In Ramavatar Budhaiprasad v. Assistant Sales Tax Officer, Akola (1961), the Supreme Court explained how the word 'vegetables' in a taxing statute is to be understood. It held that the word:
Answer and explanation
Correct answer D
The Court held that 'vegetables' in taxing statutes "is to be understood as in common parlance, denoting the class of vegetables grown in a kitchen garden or on a farm and used for the table". The botanical sense, which would include all plant matter, was not adopted.
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