https://www.taxtmi.com/caselaws?id=150958 Biscuits were held not to fall within the expression "confectionery" for sales tax purposes because the term, being undefined in the Act, had to be given its popular and commercial meaning. In common trade usage, confectionery refers to sweetmeats and similar sweet preparations, while biscuits are ordinarily dry baked articles in which sugar is only a minor ingredient, and salted biscuits may contain none. The distinction in ordinary parlance and trade usage was treated as decisive, and taxing provisions were held to apply only where the language clearly and unambiguously covers the item. The petitioners' claim succeeded. en-us Tue, 08 Oct 1974 00:00:00 +0530 Sat, 02 Aug 2014 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150958 Biscuits were held not to fall within the expression "confectionery" for sales tax purposes because the term, being undefined in the Act, had to be given its popular and commercial meaning. In common trade usage, confectionery refers to sweetmeats and similar sweet preparations, while biscuits are ordinarily dry baked articles in which sugar is only a minor ingredient, and salted biscuits may contain none. The distinction in ordinary parlance and trade usage was treated as decisive, and taxing provisions were held to apply only where the language clearly and unambiguously covers the item. The petitioners' claim succeeded. Case-Laws VAT and Sales Tax Tue, 08 Oct 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150958