Strict construction of tax exemptions bars biscuits from the meaning of cooked food under the sales tax schedule.

Biscuits were held not to fall within the expression "cooked food" in Item 41 of Schedule II to the Central Provinces and Berar Sales Tax Act, 1947. The Court applied the ordinary and popular meaning of the undefined exemption entry, noting that tax exemptions must be construed strictly and the assessee must clearly bring the goods within the exempting words. In common parlance, "cooked food" means food ordinarily taken at regular meal hours, and biscuits are not understood in that sense. The reference to pastries being excluded did not enlarge the scope of the entry.

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Issues: Whether biscuits fall within the expression "cooked food" in Item 41 of Schedule II to the Central Provinces and Berar Sales Tax Act, 1947 and are therefore exempt from tax.

Analysis: The expression "cooked food" was not defined in the Act and had to be understood in its ordinary and popular sense as used by persons dealing in or consuming such goods. In tax statutes, entries granting exemption are construed strictly, and the assessee must bring the goods clearly within the exempting language. Applying common parlance, "cooked food" refers to food ordinarily taken at regular meal hours. Biscuits, though baked and edible, are not ordinarily regarded as cooked food of that kind. The specific exclusion of pastries from the entry did not justify expanding the meaning of the remaining words beyond their ordinary sense.

Conclusion: Biscuits do not fall within "cooked food" in Item 41 of Schedule II and are not exempt from tax under that entry.

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