https://www.taxtmi.com/caselaws?id=105884 'Cooked food' under section 2(g) of the M.P. Commercial Tax Act, 1994 is an inclusive definition confined to items the Legislature intended as directly consumable. The illustrative items in the definition indicate that intent, but do not extend the term to every edible product. 'Fryums', sold in a semi-cooked form and requiring further frying before consumption, were not directly consumable and therefore did not answer the description of 'cooked food'. They were accordingly treated as goods not covered by item 2 of Part I of Schedule II and fell under the residuary entry in Part VII of Schedule II. en-us Wed, 11 Apr 2007 00:00:00 +0530 Fri, 25 Sep 2015 22:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105884 'Cooked food' under section 2(g) of the M.P. Commercial Tax Act, 1994 is an inclusive definition confined to items the Legislature intended as directly consumable. The illustrative items in the definition indicate that intent, but do not extend the term to every edible product. 'Fryums', sold in a semi-cooked form and requiring further frying before consumption, were not directly consumable and therefore did not answer the description of 'cooked food'. They were accordingly treated as goods not covered by item 2 of Part I of Schedule II and fell under the residuary entry in Part VII of Schedule II. Case-Laws VAT and Sales Tax Wed, 11 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105884