TMI Blog1974 (10) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... f biscuits at Kanpur. By notifications dated 1st July, 1968, and 18th August, 1967, issued under the U.P. Sales Tax Act, cooked food, including sweetmeats and confectionery, other than sold in sealed or tinned containers, were made liable to sales tax at the rate of two per cent. For the assessment years 1966-67 and 1967-68 the petitioners were assessed to sales tax on the turnover of biscuits at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s envisaged in the aforesaid notification. It was asserted that biscuit could not be treated as confectionery. The petitioners wrote a letter to the Sales Tax Officer concerned seeking clarification regarding the rate at which they should collect tax from their customers. It was also pointed out that in the case of M/s. Annapurna Trading Company for the assessment year 1969-70 the Assistant Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in ingredients used for manufacturing confectionery is sugar. Confectionery is essentially a sweetmeat. In certain preparations, to the sweet base are added chocolate, fruits, nuts and peanuts, eggs, milk products, flavours and colours. In certain other preparations, like cakes and pastries, wheat flour (maida) and sugar form the main ingredients to which other items are added. Biscuit, on the oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ood in common parlance specially in commercial circles. Applying that principle of construction we find it difficult to hold that biscuit would be included in the item "confectionery". The distinction between "confectionery" and "biscuit" was considered in Parry Co. Ltd. v. Perry Co.A.I.R. 1963 Mad. 460., a case under the Trade Marks Act, and it was held that the essential characteristic of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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