1983 (3) TMI 245

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....s reference under section 44(1) of the M.P. General Sales Tax Act, 1958 (hereinafter referred to as "the Act"), the Board of Revenue has referred the following question of law to this Court for its opinion: "Whether in common parlance 'chapati' and 'tanduri roti' can be considered as 'bread' and exempted from sales tax under entry 8 of the First Schedule to the M.P. General Sales Tax Act, as he....

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....only "bread" or "double roti" and not other kinds of breads. In this view of the matter, the Appellate Assistant Commissioner rejected the appeal. On further appeal, the Tribunal held that the expression "bread" in entry No. 8 also included "chapati" and "tanduri roti ". In this view of the matter, the Tribunal allowed the appeal. Hence at the instance of the department, the Tribunal has referred ....

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....could attribute to it. Now, "bread" in common parlance, as understood by those who deal in the sale or purchase of "bread", means "double roti". It is true that the expression "bread" was construed by some High Courts to include within its ambit "rotis" or "tanduri rotis". As that expression is capable of diverse meanings, the change in the language of entry No. 8 in the First Schedule to the A....