https://www.taxtmi.com/caselaws?id=150893 The court determined that hot tea does not qualify as cooked food for sales tax exemption under the U.P. Sales Tax Act. It emphasized that the term "meal" should be interpreted in its common parlance meaning, excluding tea as it is primarily a stimulant and not consumed for nourishment. The court distinguished previous cases from other jurisdictions due to variations in wording across tax acts. Ultimately, the court held that hot tea does not constitute a meal and therefore does not fall under the category of cooked food exempt from tax. en-us Wed, 25 Sep 1974 00:00:00 +0530 Fri, 24 May 2013 14:31:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150893 The court determined that hot tea does not qualify as cooked food for sales tax exemption under the U.P. Sales Tax Act. It emphasized that the term "meal" should be interpreted in its common parlance meaning, excluding tea as it is primarily a stimulant and not consumed for nourishment. The court distinguished previous cases from other jurisdictions due to variations in wording across tax acts. Ultimately, the court held that hot tea does not constitute a meal and therefore does not fall under the category of cooked food exempt from tax. Case-Laws VAT and Sales Tax Wed, 25 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150893