TMI Blog1979 (1) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... ected retail sales. The accounts of the assessee were not accepted and the estimate of his turnover made. This turnover of ice-candy was taxed at the rate applicable for unclassified commodities. The appeal filed by the assessee was partly allowed, inasmuch as the estimated turnover was reduced. The rate of tax on this turnover was however maintained. The revising authority taking the view that ic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the rate of 00.03 per rupee. The question that has to be considered is as to whether ice-candy falls within the category of cooked food or confectionery. The entries in this notification have come out for interpretation on a number of occasions. It will be convenient to refer to the latest decision of this Court. In the case of Commissioner of Sales Tax, U.P. v. Jassu Ram Bakery Dealer, Meeru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Biscuit (Mfg.) Co., Kanpur v. State of Uttar Pradesh[1975] 35 S.T.C. 127; 1974 U.P.T.C. 620. confectionery has been held to comprise articles in which the main ingredient is sugar, although, other articles may be added for enhancing its taste. It thus comprises essentially only those articles which are commonly called sweetmeats. The main ingredient in the icecandy is ice and not sugar and, in c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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