https://www.taxtmi.com/caselaws?id=154363 Bread sold by a bakery was not treated as "cooked food" under section 3(1)(a) of the Rajasthan Sales Tax Act, 1954 because the expression was construed in its ordinary and popular sense, as understood in common parlance. Although baking may involve cooking in a broad sense, bread remained a bakery product and was not ordinarily regarded as cooked food taken at regular meal hours. The later insertion of the words "excluding bakery products" supported that interpretation, so bread was held taxable under the provision. en-us Mon, 09 Apr 1984 00:00:00 +0530 Sat, 17 Aug 2013 17:59:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154363 Bread sold by a bakery was not treated as "cooked food" under section 3(1)(a) of the Rajasthan Sales Tax Act, 1954 because the expression was construed in its ordinary and popular sense, as understood in common parlance. Although baking may involve cooking in a broad sense, bread remained a bakery product and was not ordinarily regarded as cooked food taken at regular meal hours. The later insertion of the words "excluding bakery products" supported that interpretation, so bread was held taxable under the provision. Case-Laws VAT and Sales Tax Mon, 09 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154363