1991 (3) TMI 346

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....ression 'food-stuff and food provisions of all kinds' as used in entry 6 of Schedule III to the Gujarat Sales Tax Act, 1969, but was covered by the residuary entry 13 of Schedule III to that Act?"   M/s. Gokaldas Trading Co. (hereinafter referred to as "the opponent") is a dealer registered under the Act. It wanted to know the rate of tax payable on the sales of an article sold in the market under the trade name of Bournvita. Therefore, it made an application under section 62 of the Act to the Commissioner of Sales Tax to determine the rate at which such sales were liable to tax. The application was heard by the Deputy Commissioner of Sales Tax (Inspection). He held that Bournvita being food-stuff, sale of it would be covered by ent....

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....(1) of the Act contending that a question of law did arise from its judgment and that it deserved to be referred to the High Court for its decision. The Tribunal has, therefore, referred the above stated question to this Court. "Bournvita" is a product manufactured by Cadbury's India Limited. It is manufactured out of malt extract, sugar, cocoa powder, glucose, milk solids, sodium bicarbonate, emulsifying agents and salt. It is described by the manufacturer as a tastier food drink. It is recommended to be taken twice a day with milk for providing nourishment. It further appears from the judgment of the Tribunal that it is recommended for convalescing patients, nursing and expectant mothers and invalid and elderly persons as energy supply....

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....chedule E to the Bombay Sales Tax Act. The court found that Limical is described as a product containing vitamins, proteins, fat, etc., that it is sold either in the form of powder or in the form of biscuits; and that it is made for persons suffering from obesity and who intend to reduce their weight. The court also found that persons who want to reduce their weight are advised to sustain themselves only on the intake of this produce for a limited period, and during the period this product is consumed not to take any other food or substituted food provision. On these admitted facts, this Court held that though Limical is a product, which is not normally used by a normal man as an article of food, it cannot be considered as "food-stuff or fo....