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1965 (4) TMI 104 - HC - VAT and Sales TaxExtract: ....... for our opinon in each reference is that biscuits do not fall within the meaning of the term cooked food used in entry No. 41 of Schedule II to the Act, and are, therefore, not exempt from tax under the entry. 8.. In the circumstances of the case, we leave the parties to bear their own costs in all these six cases. References answered accordingly.
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