Common and popular meaning of foodstuff excludes food colour and essences used only as additives in food preparation.

In construing the taxing notification, "foodstuff" is to be understood in its ordinary and popular sense, meaning articles eaten for their nutritive value or as part of a meal. On that approach, food colour and essences are not foodstuffs because they are not edible in themselves and have no nutritive value; they are only additives used to improve appearance, smell or taste. The note distinguishes an earlier decision on gulab jamun mix, which was treated as an instant food preparation with edible character, from additives that merely enhance food. The discussion therefore treats such items as outside the expression "all other foodstuffs or products" in the notification.

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Issues: Whether food colour and essences fall within the expression "all other foodstuffs or products" in the notification so as to be taxable as foodstuffs or products.

Analysis: The notification treated milk powder, condensed milk, baby milk, baby food and all other foodstuffs or products sold in sealed or tinned containers as taxable goods. The expression "foodstuff" was examined in its ordinary and popular sense, and not in a technical or scientific sense. On that understanding, foodstuff denotes articles which are themselves eaten for their nutritive value or form the principal component of a meal. Food colour and essences are not edible items in themselves and have no nutritive value. They are only additives used to improve appearance, smell or taste of food. The decision in the earlier case concerning gulab jamun mix was distinguished because that commodity was itself an instant food preparation having nutritive value and edible character, whereas food colour and essences are not foodstuffs merely because they are used in preparing or enhancing food.

Conclusion: Food colour and essences do not fall within the expression "foodstuffs or products" in the notification and are not taxable as such.

Final Conclusion: The revisions succeeded, the Tribunal's view was rejected, and the departmental question of law was answered in favour of the Revenue and against the assessee.

Ratio Decidendi: In interpreting a taxing entry, the words "foodstuff" and similar expressions must be understood in their common and popular sense, and articles that are merely additives or enhancers, without being edible in themselves, are not foodstuffs.

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