Bread not treated as cooked food under sales tax law, so bakery bread remained taxable.

Bread sold by a bakery was not treated as "cooked food" under section 3(1)(a) of the Rajasthan Sales Tax Act, 1954 because the expression was construed in its ordinary and popular sense, as understood in common parlance. Although baking may involve cooking in a broad sense, bread remained a bakery product and was not ordinarily regarded as cooked food taken at regular meal hours. The later insertion of the words "excluding bakery products" supported that interpretation, so bread was held taxable under the provision.

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Issues: Whether bread is cooked food within the meaning of section 3(1)(a) of the Rajasthan Sales Tax Act, 1954 and, therefore, not taxable.

Analysis: The expression "cooked food" was not defined in the Act and had to be construed in its ordinary and popular sense as understood in common parlance by persons dealing with the subject. Applying that test, bread sold by a bakery was not understood as cooked food taken at regular meal hours. The process of baking may involve cooking in a broad sense, but bread from a bakery remained a bakery product and not cooked food for the purpose of the taxing provision. The later insertion of the words "excluding bakery products" in the relevant provision also supported this interpretation.

Conclusion: Bread is not cooked food within section 3(1)(a) of the Rajasthan Sales Tax Act, 1954 and is taxable. The question was answered in the negative, in favour of the Revenue and against the assessee.

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