TMI Blog1976 (8) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... ter referred to as the Act), referred the following question of law to this court: "Whether, on the facts and in the circumstances of the case, biscuits come under the category of (A) Cooked food taxable at 2 per cent vide entry No. 1 of Notification No. S.T. 3612/X -900(21)-69 dated 1st July, 1969, or (B) Confectionery taxable at 3 per cent under entry No. 5 of the aforesaid notification, o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ord is understood in its widest sense, and biscuit is prepared by baking, which involves application of heat, it (biscuit) cannot be classified as cooked food since in common parlance it is not understood as being an item of cooked food. On the other hand, the learned counsel for the assessee contended that since biscuit is undoubtedly an article of food and it is prepared by applying heat, ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parlance the term "cooked food" or pakaya hua bhojan is generally understood as food, which is cooked and is taken in a meal or bhojan, i.e., breakfast, lunch or dinner. Biscuit is generally taken as a snack or along with tea and is not generally an item of food for a meal (bhojan). Taking the meaning of the term "cooked food" (pakaya hua bhojan), as understood in common parlance, biscuit does not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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