https://www.taxtmi.com/caselaws?id=156624 Appalam was treated as a food item for sales tax purposes because it is an edible article made from pulse or flour-based ingredients, bringing it within entry 103 of the Tamil Nadu General Sales Tax Act, 1959. The limited nourishment value of the product did not prevent classification as food, and the entry was not confined to articles used for medicinal or ancillary purposes. For the pre-10 October 1979 version of entry 103, the statutory packing condition was satisfied by ordinary sale in packets; watertight or health-regulatory packing was not required. The levy was therefore sustained. en-us Wed, 09 Jan 1991 00:00:00 +0530 Mon, 23 Sep 2013 11:28:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156624 Appalam was treated as a food item for sales tax purposes because it is an edible article made from pulse or flour-based ingredients, bringing it within entry 103 of the Tamil Nadu General Sales Tax Act, 1959. The limited nourishment value of the product did not prevent classification as food, and the entry was not confined to articles used for medicinal or ancillary purposes. For the pre-10 October 1979 version of entry 103, the statutory packing condition was satisfied by ordinary sale in packets; watertight or health-regulatory packing was not required. The levy was therefore sustained. Case-Laws VAT and Sales Tax Wed, 09 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156624