1993 (6) TMI 227

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....The Sales Tax Officer rejected the returns and assessed the dealer on a taxable turnover of Rs. 27,010 and Rs. 61,290, respectively. The appeals filed by the dealer before the Appellate Assistant Commissioner were dismissed. In second appeals (T.A. Nos. 142 and 143 of 1991), the Sales Tax Appellate Tribunal, Additional Bench, Palakkad, allowed the appeal for the year 1986-87 to a limited extent and dismissed the appeal for the year 1987-88 in toto. Aggrieved by the common order passed by the Tribunal in T.A. Nos. 142 and 143 of 1991 dated May 17, 1991, the assessee has filed the above two revisions. 2.. We heard counsel for the assessee Mr. K.C. Balagangadharan as also counsel for the Revenue-Senior Government Pleader Mr. V.C. James. ....

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....is to the effect that goods which are not baked will not come under bakery products. It was argued that all goods made or sold by a baker cannot be called "bakery products". Bakery products can denote only those goods which are ordinarily and usually baked in an oven, such as bread, bun, rusk, cakes and biscuits. In this case, the assessee produced and sold sweets such as halva, laddu, jilabi and gulab jamun and fried food articles such as banana chips, tapioca chips, murukku, fried groundnut, etc. These items are not baked in an oven and they will not come under bakery products and taxed as such. 5.. Counsel for the respondent/Revenue contended that admittedly the goods were produced or made and sold by the assessee, who is a dealer in ....

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....o it and it is to be construed as understood in common parlance". The words "bakery products" should be understood in their natural, ordinary or popular sense and the meaning which they have in relation to the subject-matter with reference to which they have been used in the statute. They are well-known words of common usage. From the earliest decision of the Supreme Court in Ramavatar Budhaiprasad v. Assistant Sales Tax Officer [1961] 12 STC 286 (SC); AIR 1961 SC 1325 the matter has been exhaustively considered by the Supreme Court in various decisions. The latest decision on the subject is Oswal Agro Mills Ltd. v. Collector of Central Excise JT (1993) 3 SC 260. Persons accustomed with bakery and purchasing, "its products" would only under....