Vegetable of a flowering plant. This is considerably different from the word's culinary meaning. While peaches, plums, and oranges are "fruit" in both senses, many items commonly called "vegetables", such as eggplants, bell peppers, and tomatoes, are botanically fruits. The question of whether the tomato is a fruit or a vegetable found its way into the United States Supreme Court in 1893. The court ruled unanimously in "Nix v. Hedden" that a tomato is correctly identified as, and thus taxed as, a vegetable, for the purposes of the Tariff of 1883 on imported produce. The court did acknowledge, however, that, botanically
Fairfax v Commissioner of Taxation matter with respect to taxation. As s51(ii) was a non-purposive head of power, like all such powers, it operates on the subject matter. Fairfax v Commissioner of Taxation Fairfax v Commissioner of Taxation is a High Court of Australia case that considered the scope of the taxation power in section 51(ii) of the Constitution. The "Income Tax and Social Services Contribution Assessment Act 1964", dealt with income tax and social services. Section 11 of the Act exempted certain superannuation funds from income tax if they invested in government securities. Fairfax was subject to the tax but challenged it by arguing