https://www.taxtmi.com/caselaws?id=102046 In construing sales tax notifications, the relevant meaning of "cooked food" is the sense ordinarily understood in the local market and by users of the language in the area of operation. Applying that commercial and popular meaning, biscuits were held not to fall within "cooked food", even though they involve baking and may be described more broadly as prepared food. The contemporaneous Hindi expression and the context of the notifications supported the narrower ordinary meaning, so biscuits were treated as an unclassified commodity rather than covered by the cooked food entry. en-us Fri, 28 Jul 1961 00:00:00 +0530 Tue, 05 May 2020 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102046 In construing sales tax notifications, the relevant meaning of "cooked food" is the sense ordinarily understood in the local market and by users of the language in the area of operation. Applying that commercial and popular meaning, biscuits were held not to fall within "cooked food", even though they involve baking and may be described more broadly as prepared food. The contemporaneous Hindi expression and the context of the notifications supported the narrower ordinary meaning, so biscuits were treated as an unclassified commodity rather than covered by the cooked food entry. Case-Laws VAT and Sales Tax Fri, 28 Jul 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102046