TMI Blog2000 (9) TMI 1023X X X X Extracts X X X X X X X X Extracts X X X X ..... nder residuary entry 1 of Part VII of the Second Schedule to the Madhya Pradesh Vanijyik Kar Adhiniyam, 1994 (for short, "the Act of 1994"). 2.. Petitioner is engaged in the business of manufacture and sale of fryums, a snack food. The period under assessment was April 1, 1992 to March 31, 1993 and April 1, 1993 to March 31, 1994 when the M.P. General Sales Tax Act, 1958 (for short, "the Act of 1958") was in force which stood replaced by the Act of 1994 with effect from February 7, 1995. The original assessment seems to have been made under the Act of 1958 while the reference, appeals and revisions were disposed of under the provisions of the Act of 1994. 3.. This case involves interpretation of serial No. 4 of Part I of the Second Sche ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cribing the subject-matter to which the word or expression so defined is intended to apply. The Legislature has power to define a word even artificially. So, such a definition may either be restrictive of its ordinary meaning or it may be extensive of the same. When a word is defined to "mean" such and such, the definition is generally construed as restrictive and exhaustive; whereas, where the word defined is declared to 'include' such and such, the definition is prima facie extensive. A definition may also be both inclusive and exclusive, i.e., it may include certain things and exclude others (as is the case here). Limited exclusion of certain things may suggest that other categories of that thing which are not excluded fall within the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epared by heating would be "cooked food" and fall within clause (cc) of section 2 of the Act of 1958 or clause (g) of section 2 of the Act of 1994, unless it falls within the exclusion part of these defining clauses. 7.. Fryums are snack food which are ready to eat after being fried. The petitioner has given details of the process for preparation of fryums. As per this process, raw material consisting of rice flour, wheat flour, edible tapioca starch, salt, spices and edible colour are thoroughly mixed up and blended. Then water is added to the blended material to make it a dough. After applying moderate heat, dough is thermally conditioned. The dough is then pressed through a die to bring out uniform pieces of fryums in a moistered form ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch has undergone the process of cooking can be treated as cooked food for the purposes of the aforesaid clauses unless it falls within the exclusion part of those clauses. The demarcation sought to be drawn by the learned Government Advocate cannot be read in the said definition. As observed by the Supreme Court in P. Nalla Thampy Thera v. B.L. Shankar AIR 1984 SC 135: "A Judge must not alter the material of which the Act is woven, but he can and should iron out the creases". There are no creases in the instant case and the legislative intent is very clear. Any cooked item or food which is not included in the exclusion clause of the definition would fall within the meaning of cooked food as defined under section 2. 10.. For what I have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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