Inclusive definition of cooked food covers fryums prepared by heating and keeps them out of the residuary entry.

An inclusive statutory definition of "cooked food", coupled with an exhaustive exclusion clause, covers edible products prepared by a cooking or heating process unless they are expressly excluded. Applying that approach, fryums made by mixing, thermal conditioning, shaping and drying by heating were treated as food that had undergone cooking because they are ready to eat after frying. The analysis also relied on the earlier view that wafers and chips fall within cooked food. Fryums were therefore treated as cooked food for sales tax purposes and placed under the cooked-food entry rather than the residuary entry.

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Issues: Whether fryums are "cooked food" within the meaning of the relevant sales tax entry.

Analysis: The definition of "cooked food" in the statute was both inclusive and exclusive. An inclusive definition extends beyond the items expressly mentioned, while the exclusion clause is exhaustive of the items taken out of the definition. Food prepared by heating and not expressly excluded falls within the expression "cooked food". The process of making fryums involved mixing, thermal conditioning, shaping and drying by heating, and the resulting product was ready to eat after frying. The item was therefore treated as food that had undergone cooking. The reasoning also drew support from the earlier view that wafers and chips were cooked food.

Conclusion: Fryums are cooked food and are taxable under the relevant cooked-food entry, not under the residuary entry.

Ratio Decidendi: Where a statutory definition of cooked food is inclusive and excludes only specified items, any edible product prepared by a cooking or heating process and not expressly excluded is covered by the definition.

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