Cooked food classification includes mawa prepared by heating milk and covered under the sales tax entry.

Mawa was held to fall within the expression "cooked food" under entry 8 of Part I of Schedule II to the M.P. General Sales Tax Act, 1958. The entry was read in context with the listed inclusions and exclusions, showing that it was intended to cover articles made fit for eating by a heating process such as boiling, roasting or baking. As mawa is prepared by heating milk, it was treated as covered by the entry in favour of the assessee.

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Issues: Whether mawa is "cooked food" and therefore covered by entry 8 of Part I of Schedule II to the M.P. General Sales Tax Act, 1958.

Analysis: The entry was construed in its setting, where some items such as sweetmeats and mishri, batasha and chironji were included, while cakes, pastries, biscuits, chocolates, toffees, lozenges and peppermint drops were excluded. This indicated that the expression "cooked food" was intended to cover articles made fit for eating by a heating process such as boiling, roasting or baking. On that construction, mawa, being a product prepared by heating milk, fell within the scope of the entry.

Conclusion: Mawa is cooked food and is covered by entry 8 of Part I of Schedule II to the Act, in favour of the assessee.

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