https://www.taxtmi.com/caselaws?id=160006 Where sales tax entries use undefined terms such as "foodstuffs" and "food provisions," those expressions are to be read in their ordinary and popular sense. On that construction, gulkand, being a mixture of rose petals and sugar normally used as a mouth freshener or for taste, was held not to fall within entry 27 of Schedule C, Part II of the Bombay Sales Tax Act, 1959. It therefore did not escape classification under the residuary entry and was assessable under entry 102. The question was answered in the negative, in favour of the Revenue and against the assessee. en-us Mon, 28 Sep 1998 00:00:00 +0530 Fri, 06 Dec 2013 17:13:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160006 Where sales tax entries use undefined terms such as "foodstuffs" and "food provisions," those expressions are to be read in their ordinary and popular sense. On that construction, gulkand, being a mixture of rose petals and sugar normally used as a mouth freshener or for taste, was held not to fall within entry 27 of Schedule C, Part II of the Bombay Sales Tax Act, 1959. It therefore did not escape classification under the residuary entry and was assessable under entry 102. The question was answered in the negative, in favour of the Revenue and against the assessee. Case-Laws VAT and Sales Tax Mon, 28 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160006