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Issues: Whether 'fryums' are covered by the expression 'cooked food' in section 2(g) of the M.P. Commercial Tax Act, 1994 and taxable under item 2 of Part I of Schedule II, or fall under the residuary entry in Part VII of Schedule II.
Analysis: The definition of 'cooked food' in section 2(g) is inclusive and extends only to items which the Legislature intended to treat as consumables within that expression. The enumerated examples in the definition indicate the legislative intent, but do not enlarge the term to cover every edible product. 'Fryums' were sold in a semi-cooked form, were not directly consumable, and required further frying in heated edible oil before being fit for consumption. On that basis, they did not answer the description of 'cooked food' and were properly treated as goods not specifically covered by Schedule II entry 2.
Conclusion: 'Fryums' do not fall within 'cooked food' under item 2 of Part I of Schedule II to the M.P. Commercial Tax Act, 1994 and are liable under the residuary entry in Part VII of Schedule II.
Ratio Decidendi: Where a statutory definition of 'cooked food' is inclusive but its illustrations show an intent to cover only directly consumable items, a product requiring further processing before consumption is not covered by that entry and falls to be taxed under the residuary provision.
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