Judgment :- S. RAMALINGAM, J. This case filed by the Revenue against the orders of the Sales Tax Appellate Tribunal raises the question whether lucerne grass would fall under the expression of "vegetable" and the sales thereof is exempt by virtue of G.O. No. 1764 (Revenue) dated April 5, 1960, as amended. The Appellate Tribunal relying on the literature on the subject and also on Mangulu Sahu Ramahari Sahu v. Sales Tax Officer, Ganjam 1974 (3) CTR 14, 1974 AIR(SC) 390, 1973 (32) STC 494, 1972 (4) SCC 423 , 1974 TaxLR 1850, 1974 (3) CTR(SC) 14, 1974 (3) CTR 14 (SC) held that the meaning of the word "vegetable" in common parlance will partake all those items which are fit for human consumption and used for the table. It is not in dispute that lucerne is used for human consumption in countries like China and Russia. In spite of its slightly bitter taste, it can be consumed by human also. Certain items of preparations out of this are recommended for vitamin deficiencies and they are of high haemoglobin value. Therefore the conclusion of the Tribunal is that lucerne leaves which is a species of greens can rightly be described as "vegetable" for claiming exemption. In State of West Bengal v. Washi Ahmed 1977 AIR(SC) 1638, 1977 (39) STC 378, 1977 (2) SCC 246 , 1977 (3) SCR 149 , 1977 UJ 268 , 1977 (6) CTR 183, 1977 TaxLR 2042, 1977 SCC(Tax) 278the Supreme Court quoted with approval the following passage from the judgment of the Nagpur High Court in Madhya Pradesh Pan Merchants Association, Santra Market, Nagpur v. State of Madhya Pradesh 1956 (7) STC 99 : "In our opinion, the word 'vegetables' cannot be given the comprehensive meaning the term bears in natural history and has not been given that meaning in taxing statutes before. The term 'vegetables' is to be understood as commonly understood denoting those classes of vegetable matter which are grown in kitchen gardens and are used for the table." * Judged by that standard, lucerne leaves certainly would be eligible for exemption as "vegetable". The tax cases are, therefore, dismissed. No costs.