1976 (8) TMI 131

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....onal Judge (Revisions), Sales Tax, Meerut, has under section 11(3) of the U.P. Sales Tax Act, 1948 (hereinafter referred to as the Act), referred the following question of law to this court: "Whether, on the facts and in the circumstances of the case, biscuits come under the category of (A) Cooked food taxable at 2 per cent vide entry No. 1 of Notification No. S.T. 3612/X -900(21)-69 dated 1....

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....t to tax at 3 per cent. The learned standing counsel contended that though biscuit is a kind of food, if that word is understood in its widest sense, and biscuit is prepared by baking, which involves application of heat, it (biscuit) cannot be classified as cooked food since in common parlance it is not understood as being an item of cooked food. On the other hand, the learned counsel for th....

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....hojan. Significantly, neither the word ashar nor the term khad padarth has been used in that notification. In common parlance the term "cooked food" or pakaya hua bhojan is generally understood as food, which is cooked and is taken in a meal or bhojan, i.e., breakfast, lunch or dinner. Biscuit is generally taken as a snack or along with tea and is not generally an item of food for a meal (bhojan).....