TaxTMI 
TaxTMI 
2003 (8) TMI 508
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....to the assessment years 1979-80, 1981-82, 1982-83 and 1983-84. The Tribunal by order under revision has concluded that food colour and essences were taxable as foodstuffs or product under the aforesaid notification. Reliance was placed upon the judgment of this Court reported in Anchor Sweet Products v. Commissioner of Sales Tax 1979 UPTC 1290. In that case it was held by this Court that "gulab jamun mix" sold by the assessee would be "foodstuffs". 3.. The assessee-opposite party is dealer of various items such as empty bottles, biscuits, acrylic yarn, scents, wool, etc. In these revisions I am not concerned with any other items except food colour and essences. 4.. At this stage it is necessary to get relevant entry No. 56 of the afor....
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.... of tissue." In the aforesaid case justice Fazl Ali has observed in connection with the issue as to whether "turmeric" is foodstuff or not, is not entirely free from difficulty. In one sense, everything which enters into the composition of food so as to make it palatable may be described as 'foodstuff' but that word is commonly used with reference to those articles which are eaten for their nutritive value and which form the principal ingredients of cooked or uncooked meal such as rice, meat, fish, milk, bread, and butter, etc. 7.. Besides, Bose, J., in that very case has observed that so far "food" is concerned it can be used in wide as well as in narrow sense and is much dependent upon the context and background. His Lordship has qu....
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....hat while interpreting entries of taxing statute, dictionary cannot serve safe guide in constituting the word. The dictionary gives all different shades of meaning attributable to the word referred but that is hardly helpful in solving the problem. "Food colour" and "syrup essences" being themselves known article of common use and are eatable goods whereas "dyes" and chemical composition thereof and "scent" and "perfumes" do not connote that they are eatable goods. Therefore, it was concluded that "food colour" and "syrup essences" are to be interpreted as popularly understood by the people as edible item and thus were not covered by the entry of "Dyes" and "Chemical composition thereof" and "scents and perfumes". 12.. "Food colour" and ....
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....ates, fats, proteins and supplementary substances such as minerals and vitamins that is taken or absorbed into the body of an organism in order to sustain growth, repair and all vital process and to furnish energy for all activity of organism. The foodstuff in common parlance means those articles, which are eaten at the tea table. Thus "Gulkand" was not held as "foodstuff". 16.. It was held in the case of State of Gujarat v. Gokaldas Trading Co. [1991] 82 STC 248 (Guj) that "Bournvita" is not a foodstuff or food provision. If article which is normally eaten or if it can be offered as food to a normal person, who is found hungry, then it can be regarded as foodstuff or food provision but not otherwise. 17.. In popular sense food means ....
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....is made out of sugar. It was held that the word foodstuff, as occurring in the notification means also such foodstuff has become edible on cooking or boiling and as the Gulab Jamun balls are mixed with another foodstuff i.e., sugar syrup, Gulab Jamun sold by the assessee would fall under item No. 56 of the notification. On a close scrutiny of the facts of the above case with the facts of the case in hand it clearly shows that the above case is distinguishable. The Gulab Jamun balls prepared out of Gulab Jamun are mixed with another foodstuff, i.e., sugar syrup. In the case in hand the food colour and essences are not foodstuff, as they are not edible themselves as understood in common parlance. 20.. With the advancement of scientific tec....