https://www.taxtmi.com/caselaws?id=148271 Biscuits were held not to fall within the expression "cooked food" in Item 41 of Schedule II to the Central Provinces and Berar Sales Tax Act, 1947. The Court applied the ordinary and popular meaning of the undefined exemption entry, noting that tax exemptions must be construed strictly and the assessee must clearly bring the goods within the exempting words. In common parlance, "cooked food" means food ordinarily taken at regular meal hours, and biscuits are not understood in that sense. The reference to pastries being excluded did not enlarge the scope of the entry. en-us Thu, 29 Apr 1965 00:00:00 +0530 Thu, 25 Apr 2013 09:46:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148271 Biscuits were held not to fall within the expression "cooked food" in Item 41 of Schedule II to the Central Provinces and Berar Sales Tax Act, 1947. The Court applied the ordinary and popular meaning of the undefined exemption entry, noting that tax exemptions must be construed strictly and the assessee must clearly bring the goods within the exempting words. In common parlance, "cooked food" means food ordinarily taken at regular meal hours, and biscuits are not understood in that sense. The reference to pastries being excluded did not enlarge the scope of the entry. Case-Laws VAT and Sales Tax Thu, 29 Apr 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148271