1980 (10) TMI 186

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....f the M.P. General Sales Tax Act, 1958 (hereinafter called the Act), the Board of Revenue has referred the following question of law to this Court for its opinion: "Whether, under the facts and circumstances of the case, 'mawa' is cooked food and covered by entry No. 8 of Part I of Schedule II?" 2.. The material facts giving rise to this reference briefly are as follows The non-applicant dea....

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....rtment, the Board has referred the aforesaid question of law to this Court for its opinion. 3.. The learned Government Advocate, relying upon the decision reported in Commissioner of Sales Tax v. Shri Ballabhdas Ishwardas[1968] 21 S.T.C. 309., contended that "cooked food" meant those things which one ate at regular times of the day at breakfast, dinner or supper. But it is significant to note t....

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....on is meant to cover those articles which are made fit for eating by a heating process as boiling, roasting or baking. In Santosh Kumar Ghosh v. Commercial Tax Officer[1965] 16 S.T.C. 931., the Calcutta High Court held. that "chhana", which is prepared by boiling milk and adding lactic or citric acid to it, is "cooked food". In our opinion, therefore, the Board is right in holding that mawa is coo....