https://www.taxtmi.com/caselaws?id=151175 Classification under a taxing entry must be determined by the meaning the expression bears in common parlance within the statutory context, not by its widest dictionary sense. Biscuits were held not to be confectionery, and they were also not treated as cooked food because that expression refers to food ordinarily taken as part of a meal; biscuits are normally consumed as a snack or with tea. They therefore fall outside both concessional categories and are taxable only as an unclassified item at the general rate. en-us Mon, 02 Aug 1976 00:00:00 +0530 Fri, 31 May 2013 18:40:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151175 Classification under a taxing entry must be determined by the meaning the expression bears in common parlance within the statutory context, not by its widest dictionary sense. Biscuits were held not to be confectionery, and they were also not treated as cooked food because that expression refers to food ordinarily taken as part of a meal; biscuits are normally consumed as a snack or with tea. They therefore fall outside both concessional categories and are taxable only as an unclassified item at the general rate. Case-Laws VAT and Sales Tax Mon, 02 Aug 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151175