https://www.taxtmi.com/caselaws?id=127424 Biscuits were analysed under the Bengal Finance (Sales Tax) Act, 1941 as cooked food because they are baked by heat, but they were treated as distinct from bread for sales tax classification. The exemption for cakes, pastries and sweetmeats was construed by ordinary market understanding: the relevant test was whether the goods are known and sold under the excluded name. On that basis, biscuits were not regarded as cakes, pastries or sweetmeats in commercial parlance and therefore remained within the taxable description. The commentary notes an exception for biscuits sold in sealed containers, which were treated separately for assessment purposes. en-us Thu, 27 Jan 1955 00:00:00 +0530 Fri, 08 Mar 2013 17:15:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127424 Biscuits were analysed under the Bengal Finance (Sales Tax) Act, 1941 as cooked food because they are baked by heat, but they were treated as distinct from bread for sales tax classification. The exemption for cakes, pastries and sweetmeats was construed by ordinary market understanding: the relevant test was whether the goods are known and sold under the excluded name. On that basis, biscuits were not regarded as cakes, pastries or sweetmeats in commercial parlance and therefore remained within the taxable description. The commentary notes an exception for biscuits sold in sealed containers, which were treated separately for assessment purposes. Case-Laws VAT and Sales Tax Thu, 27 Jan 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127424