https://www.taxtmi.com/caselaws?id=148732 An undefined taxing expression must be construed in its common and popular sense. Applying that approach, the Madhya Pradesh High Court treated "meal" as food ordinarily taken at regular times such as breakfast, dinner or supper, and held that assorted snacks and preparations sold by the assessee did not satisfy that meaning. The goods therefore remained cooked food, and the exemption for cooked food under the relevant sales tax schedule applied rather than the entry for a meal. The reference was answered in favour of the assessee. en-us Wed, 19 Feb 1969 00:00:00 +0530 Thu, 02 May 2013 17:04:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148732 An undefined taxing expression must be construed in its common and popular sense. Applying that approach, the Madhya Pradesh High Court treated "meal" as food ordinarily taken at regular times such as breakfast, dinner or supper, and held that assorted snacks and preparations sold by the assessee did not satisfy that meaning. The goods therefore remained cooked food, and the exemption for cooked food under the relevant sales tax schedule applied rather than the entry for a meal. The reference was answered in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 19 Feb 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148732