https://www.taxtmi.com/caselaws?id=105270 Tea is not "foodstuff" under the Essential Commodities Act because, in its ordinary and commercial sense, food denotes something taken for nourishment and bodily sustenance, whereas tea is consumed as a stimulant for flavour and refreshment. On that construction, the State's delegated power under section 5, which was confined to foodstuffs, did not extend to regulating tea under the Tamil Nadu Scheduled Articles (Prescription of Standards) Order, 1977. The Order was therefore beyond delegated authority insofar as it applied to tea, and the challenge succeeded. en-us Thu, 06 Nov 2003 00:00:00 +0530 Wed, 19 Mar 2025 16:09:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105270 Tea is not "foodstuff" under the Essential Commodities Act because, in its ordinary and commercial sense, food denotes something taken for nourishment and bodily sustenance, whereas tea is consumed as a stimulant for flavour and refreshment. On that construction, the State's delegated power under section 5, which was confined to foodstuffs, did not extend to regulating tea under the Tamil Nadu Scheduled Articles (Prescription of Standards) Order, 1977. The Order was therefore beyond delegated authority insofar as it applied to tea, and the challenge succeeded. Case-Laws VAT / Sales Tax Thu, 06 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105270