https://www.taxtmi.com/caselaws?id=152294 Biscuits sold by a bakery were held not to fall within either cooked food or confectionery, following earlier decisions on similar goods. Bread sold by a bakery was treated differently: applying the common parlance test, the Court accepted that bread is ordinarily consumed as part of meals and therefore falls within the commercial meaning of cooked food. The classification turned on ordinary market understanding rather than a technical or narrow interpretation, and the relevant notification was read accordingly by excluding biscuits and including bread within cooked food. en-us Sat, 22 Apr 1978 00:00:00 +0530 Fri, 28 Jun 2013 17:49:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152294 Biscuits sold by a bakery were held not to fall within either cooked food or confectionery, following earlier decisions on similar goods. Bread sold by a bakery was treated differently: applying the common parlance test, the Court accepted that bread is ordinarily consumed as part of meals and therefore falls within the commercial meaning of cooked food. The classification turned on ordinary market understanding rather than a technical or narrow interpretation, and the relevant notification was read accordingly by excluding biscuits and including bread within cooked food. Case-Laws VAT and Sales Tax Sat, 22 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152294