https://www.taxtmi.com/caselaws?id=156821 Sales tax classification under exemption entries was determined by common parlance and commercial understanding. Plain khoya burfee, being principally a milk-based sweet, was treated as a milk product and therefore fell within the relevant exemption entry, notwithstanding the addition of nuts or silver leaf; the later Delhi Sales Tax Act, 1975 did not alter the position for the period in question. Muthri, by contrast, was held not to be bread because bread is ordinarily baked and associated with bakery goods, while muthri is a fried item made by a halwai. The reference was answered partly for the dealer and partly for the department. en-us Mon, 18 Feb 1991 00:00:00 +0530 Wed, 25 Sep 2013 13:00:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156821 Sales tax classification under exemption entries was determined by common parlance and commercial understanding. Plain khoya burfee, being principally a milk-based sweet, was treated as a milk product and therefore fell within the relevant exemption entry, notwithstanding the addition of nuts or silver leaf; the later Delhi Sales Tax Act, 1975 did not alter the position for the period in question. Muthri, by contrast, was held not to be bread because bread is ordinarily baked and associated with bakery goods, while muthri is a fried item made by a halwai. The reference was answered partly for the dealer and partly for the department. Case-Laws VAT and Sales Tax Mon, 18 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156821