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2007 (4) TMI 354 - SC - VAT and Sales TaxMeaning of the term "cooked food" in the M.P. Commercial Tax Act, 1994 - "fryums" fall under item No. 2 of Part I of Schedule II which refers to "cooked food" and in which case the rate of tax is four per cent OR item "fryums" falls under Part VII of Schedule II to the M.P. Commercial Tax Act, 1994, under which the rate of tax is eight per cent (earlier it was six per cent) Held that:- Appeal allowed. The legislative intent in the present case under section 2(g) is to include consumables. "Fryums" in the present case at the relevant time were not directly consumable. They were under-cooked items. They were semi-cooked items. They required further process of frying and addition of preservatives to make them consumables even after the specified time. But for the preservatives the items would have become stale.
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