TMI Blog1969 (2) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to as the Act), at the instance of the Commissioner of Sales Tax the two questions which the Board of Revenue (Sales Tax Tribunal) has referred are: "(1) What is the correct interpretation of the word 'meal' occurring in sub-item (b) of item 9 of Schedule I of the Madhya Pradesh General Sales Tax Act, 1958, and will the sale of one or more articles of annexure II constitute a sale of a meal? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19. Toast with jam, 20. Eggs sandwiches, 21. Vegetable sandwiches, 22. Pakoda, 23. Nuts, 24. Wafer, 25. Oothappam, 26. Chips, 27. Tomato sauce (extra), 28, Milk, 29. Mutton omelette, 30. Tomato omelette, 31. Scrambled eggs, 32. Dahivada. On the basis of counterfoils, each of them showing sales of these articles for an amount exceeding Rs. 2, the Sales Tax Officer, Jaba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edule I to the Act. On this view the Sales Tax Tribunal excluded from the taxable turnover the turnover of the articles which the Appellate Assistant Commissioner had treated as turnover of sale of "meals", each exceeding in value Rs. 2. 3.. Section 10(1) of the Act says that: "No tax shall be payable on the sales or purchases of goods, specified in the second column of Schedule I, subject to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is whether the sale of any of those articles singly or collectively exceeding in value rupees two constitutes "a meal", the charge of which exceeds rupees two. This question turns on the construction of the expression "a meal". The Act does not give any definition of "meal". The expression "a meal" must, therefore, be understood in the sense it has in common parlance and in its popular meaning as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... food", which is exempt from tax under item No. 9 of Schedule I. 5.. For these reasons, our answer to the first question is that the word "meal" as used in Schedule I, item No. 9(b), means the food which one takes at regular times of the day at a breakfast, dinner, supper, etc., that the articles sold by the assessee taken singly or collectively do not constitute a meal and that sale is not a sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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