TMI Blog1961 (7) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... les Tax, Madhya Pradesh v. Shri Ballabhdas Ishwardas [ 1965 (4) TMI 104 - MADHYA PRADESH HIGH COURT ] thus we approve of the views expressed in the aforesaid decisions. - Civil Appeal No. 3133 of 1979, - - - Dated:- 28-7-1961 - PATHAK R.S., VENKATARAMIAH E.S. AND BALAKRISHNA ERADI V. JJ. G.L. Sanghi, Senior Advocate (Bharatji Agarwal, Naresh kumar Sharma and Vineet kumar, Advocates, with him), for the appellant. S.C. Manchanda, Senior Advocate (Mrs. Sobha Dixit, Advocate, with him), for the respondent. -------------------------------------------------- The judgment of the Court was delivered by VENKATARAMIAH, J.- The short point for consideration in this appeal is whether the expression "cooked food" used i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , and a further appeal before the Judge (Appeals), Sales Tax, Lucknow, were unsuccessful. The High Court of Allahabad also declined to interfere with the said order. This appeal by special leave is filed against the order of the High Court under article 136 of the Constitution. The only ground urged before us is that biscuits should have been treated by the authorities under the Act and by the High Court as cooked food and sales tax should have been levied on the turnover of biscuits at the rate prescribed in respect of cooked food under the notification referred to above. The argument urged on behalf of the appellant is that biscuit which was consumed by human beings for nourishment is food and since it is prepared by baking which is a k ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... abad High Court in Annapurna Biscuit Manufacturing Co. v. State of U.P. [1975] 35 S.T.C. 127., the assessee had contended that biscuit was an article of confectionery and that contention was negatived. It is relevant to note, as we have mentioned earlier, that when the Hindi text of the notification was issued contemporaneously with the English version, the words pakaya hua bhojan were used as the equivalent of the words "cooked food". It may be that biscuit is served at tea time and in its wider meaning "cooked food" may include biscuit. But ordinarily biscuit is not understood as cooked food. If a person goes to a hotel or restaurant and asks for some cooked food or pakaya hua bhojan certainly he will not be served with biscuits in Utta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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