https://www.taxtmi.com/caselaws?id=472014 Toffee falls within "mithai" or "sweetmeat" and is also a commodity of like nature to reori and gazak for the excluded-goods entry governing trade-tax exemptions. The common parlance test treats mithai and sweetmeat as synonymous generic terms encompassing sugar-based confectionery. The reference to reori, gazak and like commodities expands rather than narrows the exclusion, and ejusdem generis does not limit it to traditional Indian sweets. Strict construction of tax exemptions does not support an artificial distinction between indigenous sweets and toffee of foreign origin. Manufacturers of toffee are therefore excluded from exemption eligibility and cannot obtain an eligibility certificate. en-us Tue, 04 Jul 1995 00:00:00 +0530 Sat, 26 Sep 2026 12:44:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472014 Toffee falls within "mithai" or "sweetmeat" and is also a commodity of like nature to reori and gazak for the excluded-goods entry governing trade-tax exemptions. The common parlance test treats mithai and sweetmeat as synonymous generic terms encompassing sugar-based confectionery. The reference to reori, gazak and like commodities expands rather than narrows the exclusion, and ejusdem generis does not limit it to traditional Indian sweets. Strict construction of tax exemptions does not support an artificial distinction between indigenous sweets and toffee of foreign origin. Manufacturers of toffee are therefore excluded from exemption eligibility and cannot obtain an eligibility certificate. Case-Laws VAT / Sales Tax Tue, 04 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472014