RAMAVATAR BUDHAIPRASAD ETC. vs ASSISTANT SALES TAX OFFICER, AKOLA

The Supreme Court held that under Section 6 of the Central Provinces and Berar Sales Tax Act, 1947, betel leaves are taxable as they were explicitly removed from the exemption list in the Second Schedule. The Court interpreted 'vegetables' in its popular sense, affirming that the legislative intent was to include betel leaves under taxable items. The petitions challenging the sales tax assessment were dismissed, upholding the tax imposition on betel leaves.