https://www.taxtmi.com/caselaws?id=172677 Under the Act, an article generally or commonly used as food remains "food" even if the seller describes it as meant for external use only. The statutory definition is broad and is not controlled by the seller's stated purpose where the article is ordinarily used in food or food preparation. The definition of "sale" was also read widely to cover sales for any purpose, including sale for analysis, so liability could not be avoided by asserting that the goods were not sold for human consumption. Gingelly oil mixed with groundnut oil was therefore treated as food and its sale was punishable. en-us Thu, 15 Nov 1979 00:00:00 +0530 Thu, 27 Aug 2015 13:13:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172677 Under the Act, an article generally or commonly used as food remains "food" even if the seller describes it as meant for external use only. The statutory definition is broad and is not controlled by the seller's stated purpose where the article is ordinarily used in food or food preparation. The definition of "sale" was also read widely to cover sales for any purpose, including sale for analysis, so liability could not be avoided by asserting that the goods were not sold for human consumption. Gingelly oil mixed with groundnut oil was therefore treated as food and its sale was punishable. Case-Laws Indian Laws Thu, 15 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172677