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
Investment Trust Companies (in liq) v HM Revenue and Customs could have rights under EU law, following "Danfoss" and "Reemtsma". There should be a direct remedy, but subject to limitation defences. These were "San Giorgio" claims, and there was no need to confine the claimant to "Francovich v Italy" damages. Investment Trust Companies (in liq) v HM Revenue and Customs Investment Trust Companies v HMRC [2012] EWHC 458 (Ch) is an English unjust enrichment law case, concerning to what extent enrichment of the defendant must be at the expense of the claimant. The Investment Trust Companies (ITC), closed end investment trusts who got investment management services from management companies, sued