TMI Blog1974 (9) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... a and cold drinks and Rs. 6,000 dressed betels. In appeal the assessment order was confirmed. The assessee filed a revision and the main contention, with which we are concerned in this reference, was that tea was cooked food and the sale of tea being below the taxable limit was exempt from tax. This contention found favour with the Additional judge (Revisions). At the instance of the Commissioner, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sweetmeats". According to this entry, sale of cooked food was exempt from tax, but if the cooked food constituted "a meal", the charge of which exceeded rupees two, its sale was not exempt from tax. It was admitted that the articles sold by the assessee were cooked food and the only question before the court was whether the sale of those articles constituted "a meal". The word "meal " was not defi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eaten". The Tribunal held that the word "eaten" was not applied to drinks, but to solid food which was capable of being masticated and swallowed. The use of the word "eaten" indicated that the item was intended to cover only solid food. Subsequently an amendment was made in the item and the word "eaten" was substituted by the word "consumed". These cases are of little assistance in interpreting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at is taken or absorbed into the body of an organism in order to sustain growth, repair, and all vital processes and to furnish energy for all activity of the organism." According to Chambers's 20th Edition Dictionary "food" means "what one feeds on; that which, being digested, nourishes the body; whatever sustains or promotes growth". Interpreted in its primary sense "food" must be a thing take ..... X X X X Extracts X X X X X X X X Extracts X X X X
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