1976 (10) TMI 156

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... According to the Revenue, these dealers fell within Section 3(1)(a) end not under Section 3(1)(c) of the Rajasthan Sales Tax Act, 1954. The relevant portion of Section 3(1) as it steed at the relevant time, is as follows: 3. Incidence of taxation - (1) Subject to the provisions of this Act, every dealer whose turnover in the previous year in respect of sales or supplies of goods exceeds- (a) in the case of a dealer who imports goods, of manufactures any goods other than cooked food (or deals in cereals and pulses in any of their forms), Rs. 5,000/-. (b) .... (c) in the case of a dealer not falling in Clause (a) or Clause (b).... Rs. 15,000/- shall be liable to pay tax under this Act on his taxable turno....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....In cur opinion, the term "cocked food" med in Entry No. 41 cannot be read in wide sense so as to include everything made fit for eating by application of heat, as by boiling, baking, roasting, broiling etc. The term is confined to those cooked things which one generally takes at regular meal hours It is no doubt true that the entry treats "pastries" as cooked food when it specifically provides for exclusion of pastries firm its scope But this artificial exclusion of pastries from cooked food cannot afford any justification for including in ''cooked food" that which is not "cooked food" as understood in common parlance. With great respect, we find no reason why the term "cooked food" be confined to only articles of food served as ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....our and water, or milk, without leaven Webster's Third New International Dictionary gives the meaning of Biscuit of "twice cooked bread " According to the Oxford English Dictionary "cocked" in relating to an article of food means "the article of food prepared by heat for eating." All these tests are fulfilled in the case of both bread and biscuits. That they are so is clear from the Commissioner's instructions relating to bread contained in Notification No. 16,38 Tax/CCT/67/127. Jaipur, dated 27th September, 1967, which reads as under: Doubts have been expressed by some assessing authorities whether Bead is a cooked food and as such the dealers (manufacturer) exclusively dealing in Bread and having turnover of and upto Rs. ....