- (1.) This appeal by special leave from the judgment and order of a Division Bench of the High Court of Gujarat concerns the classification of cut and dried chicory roots.
(2.) It is the case of the appellant assessees that these chicory roos fall either under Entry 8 or Entry 23 of the First Schedule of the Gujarat Sales tax Act, 1969, as it then stood. It is the case of the Revenue, on the other hand, that they fall under the residuary entry, Entry 13 of the Third Schedule of the said Act. Entries 8 and 23 of the First Schedule read thus: "8.Fresh vegetables and edible tubers. 23. Flower, fruit and vegetable seed; seeds of lucerne grass (Rajka) and of sann hemp; bulbs, tubers and plants other than orchids. "
(3.) That chicory roots are a "tuber" is not disputed. The question is whether the chicory roots, as cut and dried, are a commodity different from the tuber itself.;