TMI Blog1976 (8) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... Sales Tax Act, 1948 (shortly called the Act) referred to this court the following question of law: "Whether, on the facts and in the circumstances of the case, the biscuits and confectionery sold by the assessee could be said to be biscuits and confectionery sold in sealed containers?" The above question arose in the assessment of the respondent herein, who is a manufacturer of biscuits. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as whether or not biscuits wrapped in special packing paper, closed with gum at the ends or sides of the paper packets and with labels bearing the trade mark of the manufacturer pasted at those ends, can be regarded as biscuits sold in sealed containers. Both the assessee and the sales tax authorities proceeded on the assumption that biscuit comes under the category of "cooked food". In Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
