The High Court has held that under the aforesaid numberification the Government had exempted all sales of vegetables other than the dried and dehydrated vegetables fresh fruits, betal and plantain leaves, flowers, eggs, meat and fish other than canned meat and fish from the levy of sales tax under the 1959 Act but since a ripened companyonut in which the appellant was dealing as a grocer, companyld number be regarded as a fresh fruit or a vegetable the appellants sales turn over in companyonuts in each of the Assessment Years 1967 68, 1968 69 and 1969 70 was liable to sales tax and includible in his taxable turnover.
From the Judgment and Order dated 20.12.1972 of the Madras High Court in Writ Petitions Nos.
Ramamurthy for the Appellant.
From the Judgment and Order dated 6.3.1974 of the Madras High Court in T.C. No.
1764 dated 5.4.1960 as amended on 22.12.1960 issued under the Tamil Nadu General Sales Tax Act, 1959 is the question raised in these appeals.
1434 35 of 1973.
CIVIL APPELLATE JURISDICTION Civil Appeal Nos.
AND Civil Appeal No.
1003 of 1975.
The following Judgments of the Court were delivered TULZAPUKAR, J. Whether a companyonut neither tender number dried but a ripened companyonut with or without husk is a fresh fruit or a vegetable so as to earn exemption from the levy of sales tax under G.G. No.
T.Desai and A.V.Rangam for the Respondent.
1439 and 3425 of 1970.
71 of 1974.
