COMMISSIONER OF SALES TAX Vs. VINOD BAKERY

JUDGEMENT

(1.) THE following question has been referred for the opinion of this Court: -

(2.) THE question whether biscuits are cooked food or are confectionery has been considered earlier in two decisions of this Court. It was held in Annapuma Biscuit Manufacturing Co. v. State of U. P., 1974 U.P.T.C. 620, that biscuit is not an article of confectionery. In Commissioner of Sales Tax, U.P. v. Jassu Ram Bakery Dealer, Meerut, 1976 U.P.T.C 584, it was held that biscuit is not cooked food. We agree with the principles laid down in the aforesaid two decisions and hold that biscuit is not cooked food or confectionery.

(3.) ACCORDINGLY , we answer the question referred to us by holding that biscuits sold by a bakery are neither cooked food nor an item of confectionery, but bread sold by a bakery is covered by the entry "cooked food" - vide Notification No. ST -4025/X -1012(4) -1965 dated 18th August, 1966. As nobody has appeared for the assessee, there will be no order as to costs.