1955 (1) TMI 32

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....s liable to sales tax under the Bengal Finance (Sales Tax), Act, 1941. The law on the point is contained in the Schedule under section 6 There are two items viz., items Nos. 3 and 7 of the Schedule which are relevant. Item No. 3 relates to bread while item No. 7 relates to cooked foods, other than cakes, pastries and sweetmeats, except when sold in sealed containers. The learned Government Pleader....

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....ifiable as such under the name in which it appears in the Schedule of exceptions and whether it sells as such in the market. Now there can be no doubt that biscuits are not cakes nor are they pastries or sweetmeats though they are prepared more or less in the same way as cakes and pastries as well as bread. No one will accept biscuits from a dealer when he asks for cakes or pastries and vice versa....