Common parlance test for undefined taxing words leaves assorted snacks within the cooked food exemption.

An undefined taxing expression must be construed in its common and popular sense. Applying that approach, the Madhya Pradesh High Court treated "meal" as food ordinarily taken at regular times such as breakfast, dinner or supper, and held that assorted snacks and preparations sold by the assessee did not satisfy that meaning. The goods therefore remained cooked food, and the exemption for cooked food under the relevant sales tax schedule applied rather than the entry for a meal. The reference was answered in favour of the assessee.

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Issues: Whether the word "meal" in item 9(b) of Schedule I to the Madhya Pradesh General Sales Tax Act, 1958 covers the sale of the food articles supplied by the assessee, and whether such sales are exempt as cooked food.

Analysis: The term "meal" is not defined in the Act and therefore has to be understood in its ordinary, popular sense as used in common parlance by persons who sell and consume meals. In that sense, a meal is food taken at regular times of the day, such as breakfast, dinner, or supper. The assorted snacks and preparations sold by the assessee, whether taken singly or collectively, did not answer to that description. They remained cooked food, and the exemption under section 10(1) read with item 9 of Schedule I applies to cooked food other than pastries, sweetmeats, and a meal the charge of which exceeds rupees two.

Conclusion: The articles sold by the assessee did not constitute a "meal"; they were sales of cooked food exempt from tax. The reference was answered in favour of the assessee.

Ratio Decidendi: Where a taxing entry uses an undefined expression, it must be construed in its common and popular sense, and food articles that do not constitute a meal in ordinary parlance remain within the exemption for cooked food.

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