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Issues: Whether ice cream was covered by the expression "sweet and sweetmeats" in Schedule Entry C-II-35(1) and Notification Entry 374 under Section 41 of the Bombay Sales Tax Act, 1959, so as to qualify for concessional tax treatment.
Analysis: The entry was construed by its plain language and in the sense in which the goods are understood in common or commercial parlance. The structure of the schedule entry showed distinct categories separated by punctuation and wording, and "sweet and sweetmeats" was confined to items of the same class as those expressly mentioned in that part of the entry. A concessionary notification had to be interpreted strictly, and its scope could not be enlarged by historical treatment of ice cream under the schedule entry. On that approach, ice cream was not treated as a sweetmeat or as falling within the concessional expression used in the notification.
Conclusion: Ice cream was not covered by "sweet and sweetmeats" and was not entitled to the concessional rate under Notification Entry 374; the reference was answered against the assessee and in favour of the Revenue.
Ratio Decidendi: Exemption or concession notifications in tax law must be construed strictly and according to the popular or commercial understanding of the goods, and a distinct product not ordinarily regarded as falling within the specified class cannot be brought within the concession by broader or historical interpretation.
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