TMI Blog1965 (4) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... 61 and 262, all of 1964. 2.. These six references under section 44 of the Madhya Pradesh General Sales Tax Act, 1958, at the instance of the Commissioner of Sales Tax arise out of Sales Tax Tribunal's orders passed in six appeals arising out of assessment proceedings for the assessment years from Ist January, 1950 to 30th June, 1956. In each reference the question which has been stated for our d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Schedule reads as follows: "SCHEDULE II Serial No. Description of goods. Conditions and exceptions subject to which exemption has been allowed. * * * * 41 Cooked food other than..." (a) pastries, or (b) a meal, the charge for which exceeds one rupee. 5.. The question raised in these references turns on the construction of this entry. The Act does not give any definition of "coo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em a special meaning. Schedule II enumerates goods which under section 6 of the Act are exempt from tax. The exemption granted by entry No. 41 is a creature of the statute and must be construed strictly. This rule of strict construction has been laid down by the Supreme Court in Union of India v. Commercial Tax Officer[1956] 7 S.T.C. 113; A.I.R. 1956 S.C. 202., wherein it was held that the exempti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacture of biscuits is no doubt a form of cooking. But it is not "cooked food" which one takes at meal hours. Biscuits can be eaten alone or as adjunct to other food. But no one would normally dream of living on biscuits only day in and day out without getting diseases flowing from malnutrition and under-nourishment. No one who goes to a hotel or restaurant for a meal and asks for cooked food, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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