1998 (9) TMI 634

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.... in holding that 'gulkand' is covered by the scope of the said entry?"   2.. The controversy in this case relates to the period from April 1, 1984 to March 31, 1985. The material facts relevant for deciding the controversy in this reference are as follows: The assessee is a manufacturer and sellers of "gulkand". In the course of the assessment for the period from April 1, 1984 to March 31, 1985 under the Bombay Sales Tax Act, 1959 ("Act"), the assessee contended before the Sales Tax Officer that "gulkand" was medicine and hence it was covered by entry 24(1) of Schedule C, Part II to the Act. The Sales Tax Officer rejected the above contention of the assessee and held that it was assessable at the rate of 10 per cent under the residu....

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....sessee to satisfy the Tribunal if according to it "gulkand" was covered by any of the entries of Schedule so as to bring it out of the residuary entry 102 of Schedule C, Part II. The Tribunal thereafter heard the appeal afresh. The assessee at that stage contended that "gulkand" was foodstuff and covered by entry 27 of Schedule C, Part II to the Act. The contention of the department, on the other hand, was that "gulkand" cannot be labelled as foodstuff and hence it is not covered by entry 27(1) of Schedule C, Part II to the Act. After hearing both the parties, the Tribunal held that "gulkand" was foodstuff covered by entry 27 of Schedule C, Part II to the Act and assessable at the rate applicable for the goods covered by that entry. Aggriev....

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....fore, be understood in their popular sense. Viewed in that sense, "gulkand" can never be regarded as foodstuff or food provision. Food as ordinarily understood means: material consisting of carbohydrates, fats, proteins, and supplementary substances (as minerals, vitamins) that is taken or absorbed into the body of an organism in order to sustain growth, repair, and all vital processes and to furbish energy for all activity of the organism. Foodstuffs, in common parlance, means those articles which are eaten at the tea table. 6. The dictionary meaning of these expressions is also in no way different than the common parlance meaning. According to Oxford Advance Learner's Dictionary "food" means any substance that people or animals eat or ....