https://www.taxtmi.com/caselaws?id=106118 Bubble gum was not covered by the Uttar Pradesh sales tax entry for sweetmeats or similar food items, because in common parlance it would not ordinarily be understood as mithai or sweetmeat in the relevant market. The Court held that the presence of sugar did not by itself make the product a sweetmeat, and that a reference to confectionery in other tariff contexts did not expand the specific notification entry. Bubble gum was therefore taxable as an unclassified item, and the revenue's appeal succeeded. en-us Mon, 05 May 2008 00:00:00 +0530 Wed, 11 Dec 2013 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106118 Bubble gum was not covered by the Uttar Pradesh sales tax entry for sweetmeats or similar food items, because in common parlance it would not ordinarily be understood as mithai or sweetmeat in the relevant market. The Court held that the presence of sugar did not by itself make the product a sweetmeat, and that a reference to confectionery in other tariff contexts did not expand the specific notification entry. Bubble gum was therefore taxable as an unclassified item, and the revenue's appeal succeeded. Case-Laws VAT and Sales Tax Mon, 05 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106118