9911796707
TMI Blog1978 (4) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... s Court: "Whether biscuits and breads sold by a bakery should be assessed to tax as 'cooked food' vide Notifications Nos. ST-4025/X-1012(4)-1965 dated 18th August, 1966, and ST-3612/X-900(21)-69 dated 1st July, 1969, or as unclassified goods?" The question whether biscuits are cooked food or are confectionery has been considered earlier in two decisions of this Court. It was held in Annapurna Bi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at bread sold by a bakery is used in breakfast, lunch and dinner. Applying the principle laid down in this decision, we are of the opinion that bread is covered by the entry "cooked food". Accordingly, we answer the question referred to us by holding that biscuits sold by a bakery are neither cooked food nor an item of confectionery, but bread sold by a bakery is covered by the entry "cooked food ..... X X X X Extracts X X X X X X X X Extracts X X X X
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