https://www.taxtmi.com/caselaws?id=200619 Biscuits were treated as "cooked food" under section 3(1)(a) of the Rajasthan Sales Tax Act, 1954 because the expression was construed in its ordinary and common parlance sense. The Court held that baking involves application of heat, and rejected the Revenue's narrower view that cooked food must mean items ordinarily eaten as regular meals. It also treated the Commissioner's circular on baking and bread as a relevant interpretive aid, particularly because it reflected a long-standing administrative construction. On that basis, biscuits fell within the cooked food category and the dealer could not claim the lower turnover limit applicable to manufacturers of goods other than cooked food. en-us Tue, 19 Oct 1976 00:00:00 +0530 Sat, 07 Apr 2018 15:20:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200619 Biscuits were treated as "cooked food" under section 3(1)(a) of the Rajasthan Sales Tax Act, 1954 because the expression was construed in its ordinary and common parlance sense. The Court held that baking involves application of heat, and rejected the Revenue's narrower view that cooked food must mean items ordinarily eaten as regular meals. It also treated the Commissioner's circular on baking and bread as a relevant interpretive aid, particularly because it reflected a long-standing administrative construction. On that basis, biscuits fell within the cooked food category and the dealer could not claim the lower turnover limit applicable to manufacturers of goods other than cooked food. Case-Laws VAT and Sales Tax Tue, 19 Oct 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200619