- (1.) Heard learned counset for the parties. We do not see any substance in this appeal. The question was whether 'arrowroot' is a vegetable and falls within Entry 10 of the Third Schedule to the Kerala General Sales Tax Act. The Kerala High court has held, agreeing with the tribunal, that it is a vegetable. It has held, "arrowroot is one of those vegetables grown both in the kitchen garden and in a farm. It has brisk sales in the market as children's food. " We are of the opinion that the said finding does not require any interference. The appeal is accordingly dismissed. No costs.;