COMMISSIONER OF SALES TAX Vs. REGAL DAIRY

JUDGEMENT

(1.) BY this reference under Section 44 (1) of the M. P. General Sales Tax Act, 1958 (hereinafter called the Act), the Board of Revenue has referred the following question of law to this Court for its opinion:

(2.) THE material facts giving rise to this reference briefly are as follows: The non-applicant deals in mawa, ghee, and oilcakes and is a "dealer" under the Act. During the assessment proceedings for the year 1969-70, the contention of the assessee was that "mawa" was a "cooked food" and hence was liable to be taxed at the rate of two per cent. This contention was, however, rejected by the assessing authority which held that mawa could not be considered as "cooked food". On appeal, the Appellate Assistant Commissioner held that mawa is used as an ingredient for preparation of other sweets and could not be considered as "cooked food" within the meaning of that expression in entry 8 of Part I of Schedule II to the Act. At the instance of the department, the Board has referred the aforesaid questionof law to this Court of its opinion.

(3.) THE learned Government Advocate, relying upon the decision reported in Commissioner of Sales Tax v. Shri Ballabhdas Ishwardas [1968] 21 S. T. C. 309, contended that "cooked food" meant those things which one ate at regular times of the day at breakfast, dinner or supper. But it is significant to note that the entry, which came up for consideration before this Court in Commissioner of Sales Tax v. Shri Ballabhdas Ishwardas [1968] 21 S. T. C. 309, wac couched in a different form than the entry with which we have to deal. In the instant case, the entry in question is as follows: