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1955 (1) TMI 32 - WEST BENGAL HIGH COURTExtract: .......stries and sweetmeats. In other words, biscuits are like any other kind of cooked food, the sale of which is exempted from sales tax, except when sold in sealed containers. The petition is allowed. The assessment should be revised, leaving out of the taxable turnover the sale of all biscuits except those sold in sealed containers. Petition allowed.
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