https://www.taxtmi.com/caselaws?id=156242 In construing item No. 7 of Schedule I to the Bengal Finance (Sales Tax) Act, 1941, the Tribunal held that section 6(1) exempts only goods specified in the first column, subject to conditions and exceptions in the second column. The exclusion of cakes, pastries, biscuits and sweetmeats in the first column was treated as part of the commodity description, not as an ultra vires condition or exception, and the legislative history showed an intention to confine the exemption to cooked food excluding those articles. The applicants' cooked food was therefore not exempt, and the notice to produce books and the proposed assessment proceedings were sustained. en-us Thu, 07 Feb 1991 00:00:00 +0530 Mon, 16 Sep 2013 18:00:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156242 In construing item No. 7 of Schedule I to the Bengal Finance (Sales Tax) Act, 1941, the Tribunal held that section 6(1) exempts only goods specified in the first column, subject to conditions and exceptions in the second column. The exclusion of cakes, pastries, biscuits and sweetmeats in the first column was treated as part of the commodity description, not as an ultra vires condition or exception, and the legislative history showed an intention to confine the exemption to cooked food excluding those articles. The applicants' cooked food was therefore not exempt, and the notice to produce books and the proposed assessment proceedings were sustained. Case-Laws VAT and Sales Tax Thu, 07 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156242