(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 childrens food." We are of the opinion that the said finding does not require any interference. The appeal is accordingly dismissed. No costs.