1961 (7) TMI 55

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....; The judgment of the Court was delivered by   VENKATARAMIAH, J.-The short point for consideration in this appeal is whether the expression "cooked food" used in certain notifications issued under the U.P. Sales Tax Act, 1948 (U.P. Act 15 of 1948) (hereinafter referred to as "the Act"), can be construed as including within its meaning "biscuits" also. The assessee, the appellant herein, is a registered firm engaged in the business of manufacture and sale of biscuits intended for human consumption. The assessee is a registered dealer under the Act. During the assessment proceedings under the Act for the year 1972-73 the assessee claimed that the turnover relating to biscuits manufactured and sold by it amounting to Rs. 35,09,92....

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....ove. The argument urged on behalf of the appellant is that biscuit which was consumed by human beings for nourishment is food and since it is prepared by baking which is a kind of cooking process it should be treated as cooked food. Relying on some foreign English dictionaries it is contended that cooking means preparation of food by application of heat as by boiling, baking, roasting, broiling, etc., and biscuit should therefore be treated as cooked food. What is of significance in this case is that the Hindi version of the notification issued uses the expression Words in Hindi are not printed here. pakaya hua bhojan for "cooked food" found in the notification in English language. It is a well-settled rule of construction that the words....