1976 (8) TMI 147 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad declined to answer a question regarding the taxation of biscuits and confectionery sold in sealed containers under the U.P. Sales Tax Act. The court ruled that biscuits do not fall under the category of "cooked food," making the sealed container distinction irrelevant for tax purposes. As a result, the court did not address whether the packaging of the biscuits constituted sealed containers.