https://www.taxtmi.com/caselaws?id=151472 Biscuits were treated as outside the category of cooked food, so the question whether they were sold in sealed containers did not affect eligibility for the concessional sales tax rate under the notification. The reference under the U.P. Sales Tax Act arose on the applicability of the exemption-rate notification, but the earlier ruling on biscuits controlled the issue and made the sealed-container classification immaterial. The referred question was not answered, and the reference was disposed of without adjudication on that point. en-us Wed, 04 Aug 1976 00:00:00 +0530 Thu, 06 Jun 2013 14:24:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151472 Biscuits were treated as outside the category of cooked food, so the question whether they were sold in sealed containers did not affect eligibility for the concessional sales tax rate under the notification. The reference under the U.P. Sales Tax Act arose on the applicability of the exemption-rate notification, but the earlier ruling on biscuits controlled the issue and made the sealed-container classification immaterial. The referred question was not answered, and the reference was disposed of without adjudication on that point. Case-Laws VAT and Sales Tax Wed, 04 Aug 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151472