GIAN CHAND HALWAI Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) THE Sales Tax Appellate Tribunal has referred the following two questions for our opinion : " 1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the 'burfee' as sold by the dealer was not 'milk product' as specified under entry 12 of the Second Schedule of the Bengal Finance (Sales Tax) Act, 1941, as then extended to the Union Territory of Delhi and its sale was not exempted from payment of sales tax ? 2. Whether, on the facts and in the circumstances, the Appellate Tribunal was justified in holding that 'muthri' prepared and sold by the dealer was not 'bread' under entry 3 of the Second Schedule to the Bengal Finance (Sales Tax) Act, 1941, as then extended to the Union Territory of Delhi and was not exempt from payment of sales tax ?"

(2.) ACCORDING to the statement of the case, the appellant carries on the business of halwai and deals in sweetmeats including burfee and namkeen including muthri, etc.

(3.) AS already noted in Kwality Ice Cream Company's case [1974] 34 STC 396 this Court has held that the entry dealing with milk product should be regarded as including ice cream. If ice cream is regarded as a milk product, then we fail to understand as to how burfee made from khoya cannot be so regarded as a milk product. Of course, there are various types of burfees which are available in the market such as almond burfee, chocolate burfee, pista burfee, etc. , but we are not concerned with those types in the present case. Mr. Ahuja has stated that the burfee we are concerned within the present case is plain burfee made from khoya. In our opinion such burfee has to be regarded as a milk product in view of the ratio of the decision of this Court in Kwality Ice Cream Company's case [1974] 34 STC 396.