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2008 (5) TMI 394 - SC - VAT and Sales TaxWhether toffee is 'sweetmeat' as contemplated by the exemption notification? Whether "chewing gum" be treated as confectionery ? Held that:- The High Court, therefore, should have applied the test of popular parlance by finding out how toffee is understood in the country and more particularly in the State of U.P. No evidence was led by the State to substantiate its case that 'toffee' is considered as sweetmeat either by the dealers in toffees or by the consumers. In order to give meaning to the notification issued by the State of Uttar Pradesh this court has laid great emphasis on the common parlance test. The court gave an apt illustration of a toffee. Toffee in the country of origin may be considered as sweetmeat but it cannot be considered as mithai in this part of the country (Uttar Pradesh). Similarly, by no stretch of imagination, can bubble gum be considered as mithai in the State of Uttar Pradesh. Consequently, "bubble gum" is taxable as an unclassified goods.
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