1978 (4) TMI 225

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....referred for the opinion of this Court: "Whether biscuits and breads sold by a bakery should be assessed to tax as 'cooked food' vide Notifications Nos. ST-4025/X-1012(4)-1965 dated 18th August, 1966, and ST-3612/X-900(21)-69 dated 1st July, 1969, or as unclassified goods?" The question whether biscuits are cooked food or are confectionery has been considered earlier in two decisions of this....