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1961 (7) TMI 55 - SUPREME COURT
Whether the expression "cooked food" used in certain notifications issued under the U.P. Sales Tax Act, 1948 (U.P. Act 15 of 1948) can be construed as including within its meaning "biscuits" also?
Held that:- Appeal dismissed. The High Court of Allahabad has in an earlier case in Commissioner of Sales Tax v. Jassu Ram Bakery Dealer [1976 (8) TMI 131 - ALLAHABAD HIGH COURT] held that biscuit was not cooked food. The High Court of Madhya Pradesh has also taken the same view in Commissioner of Sales Tax, Madhya Pradesh v. Shri Ballabhdas Ishwardas [1965 (4) TMI 104 - MADHYA PRADESH HIGH COURT] thus we approve of the views expressed in the aforesaid decisions.