1965 (4) TMI 104

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....by DIXIT, C.J.-This order will also govern the disposal of Miscellaneous Civil Cases Nos. 258, 259, 260, 261 and 262, all of 1964. 2.. These six references under section 44 of the Madhya Pradesh General Sales Tax Act, 1958, at the instance of the Commissioner of Sales Tax arise out of Sales Tax Tribunal's orders passed in six appeals arising out of assessment proceedings for the assessment year....

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....numerates the goods on the sale of which no tax is payable as provided by section 6 of the Act. Entry No. 41 of the Schedule reads as follows: "SCHEDULE II Serial No. Description of goods. Conditions and exceptions subject to which exemption has been allowed. * * * * 41 Cooked food other than..." (a) pastries, or (b) a meal, the charge for which exceeds one rupee. 5.. The ques....

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....attribute to it." It would not, therefore, be legitimate to put on the words of entry No. 41 a construction giving them a special meaning. Schedule II enumerates goods which under section 6 of the Act are exempt from tax. The exemption granted by entry No. 41 is a creature of the statute and must be construed strictly. This rule of strict construction has been laid down by the Supreme Court in Uni....

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....it is no doubt a kind of food if the term is understood in a very wide sense. The process of baking involved in the manufacture of biscuits is no doubt a form of cooking. But it is not "cooked food" which one takes at meal hours. Biscuits can be eaten alone or as adjunct to other food. But no one would normally dream of living on biscuits only day in and day out without getting diseases flowing fr....