1979 (1) TMI 216

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.... The assessee was a manufacturer of ice-candy and used to sell the same to hawkers, who thereafter effected retail sales. The accounts of the assessee were not accepted and the estimate of his turnover made. This turnover of ice-candy was taxed at the rate applicable for unclassified commodities. The appeal filed by the assessee was partly allowed, inasmuch as the estimated turnover was reduced. ....

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....ectionery other than those sold in sealed and tinned containers were made taxable at all points of sale at the rate of 00.03 per rupee. The question that has to be considered is as to whether ice-candy falls within the category of cooked food or confectionery. The entries in this notification have come out for interpretation on a number of occasions. It will be convenient to refer to the latest....

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....ally taken at the time of meals. It cannot also be treated as confectionery for in the case of Annapurna Biscuit (Mfg.) Co., Kanpur v. State of Uttar Pradesh[1975] 35 S.T.C. 127; 1974 U.P.T.C. 620. confectionery has been held to comprise articles in which the main ingredient is sugar, although, other articles may be added for enhancing its taste. It thus comprises essentially only those article....