STATE OF WEST BENGAL & ORS. vs WASHI AHMED ETC.

The Supreme Court held that 'green ginger' falls within the definition of 'vegetables' as per Item 6 of Schedule I of the Bengal Finance (Sales Tax) Act, 1941, which exempts certain vegetables from sales tax. The Court clarified that the term 'vegetable' should be interpreted in its common parlance meaning, not in a technical or botanical sense. Consequently, the assessment orders levied by the Sales Tax Authorities were invalidated, affirming the Calcutta High Court's decision that green ginger is exempt from tax under Section 6 of the Act.