https://www.taxtmi.com/caselaws?id=156344 For sales tax classification under an entry covering "food-stuff and food provisions of all kinds," the controlling test is common parlance. An article falls within that entry only if it is ordinarily regarded as food or as something offered to satisfy hunger. Bournvita, though nutritive and taken as a drink with milk, is not ordinarily consumed as food and is not a substitute for food. It therefore does not fall within entry 6 of Schedule III to the Gujarat Sales Tax Act, 1969, and is classified under the residuary entry 13. en-us Sun, 31 Mar 1991 00:00:00 +0530 Wed, 18 Sep 2013 16:23:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156344 For sales tax classification under an entry covering "food-stuff and food provisions of all kinds," the controlling test is common parlance. An article falls within that entry only if it is ordinarily regarded as food or as something offered to satisfy hunger. Bournvita, though nutritive and taken as a drink with milk, is not ordinarily consumed as food and is not a substitute for food. It therefore does not fall within entry 6 of Schedule III to the Gujarat Sales Tax Act, 1969, and is classified under the residuary entry 13. Case-Laws VAT and Sales Tax Sun, 31 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156344