1974 (9) TMI 96

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....cold drinks, etc., was assessed to sales tax for the year 1967-68 on net sales of Rs. 18,000, Rs. 12,000, tea and cold drinks and Rs. 6,000 dressed betels. In appeal the assessment order was confirmed. The assessee filed a revision and the main contention, with which we are concerned in this reference, was that tea was cooked food and the sale of tea being below the taxable limit was exempt from t....

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....ted from tax was "cooked food other than-(a) pastries, (b) a meal the charge of which exceeds rupees two, (c) sweetmeats". According to this entry, sale of cooked food was exempt from tax, but if the cooked food constituted "a meal", the charge of which exceeded rupees two, its sale was not exempt from tax. It was admitted that the articles sold by the assessee were cooked food and the only questi....

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....chedule annexed to the original Bombay Sales Tax Act, 1946, the words "cooked food" were followed by the word "eaten". The Tribunal held that the word "eaten" was not applied to drinks, but to solid food which was capable of being masticated and swallowed. The use of the word "eaten" indicated that the item was intended to cover only solid food. Subsequently an amendment was made in the item and t....

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.... "Material consisting of carbohydrates, fats, proteins, and supplementary substances (as minerals, vitamins) that is taken or absorbed into the body of an organism in order to sustain growth, repair, and all vital processes and to furnish energy for all activity of the organism." According to Chambers's 20th Edition Dictionary "food" means "what one feeds on; that which, being digested, nour....