DELHI MISTANNA BHANDAR Vs. STATE OF ASSAM

JUDGEMENT

(1.) THIS is a sales tax reference under section 32 of the Assam Sales Tax Act, 1947, from the Member of the Board of Sales Tax, Assam.

(2.) BRIEFLY stated, the facts giving rise to the reference, as contained in the statement of the case submitted to this Court, are that the petitioner's (M/s. Delhi Mistanna Bhandar, Police Bazar, Shillong) business was of selling sweets, puri, nimkis, singaras, milk, tea etc., at Shillong. The firm was registered under the Act. As a registered dealer, the turnover from sales of sweets, puri, nimkis, singaras, milk, tea etc., was assessed to sales tax by the Superintendent of Taxes on 27th June, 1953. On appeal, the correctness of the assessment was assailed. It was urged on behalf of the assessee that (1) puris, nimkis, singaras etc. were nothing but bread and they were exempt from the levy of tax; (2) sweets prepared from milk and sugar and all milk products were also exempt, the ingredients of which they were composed, being exempt.

(3.) THE Member of the Board of Sales Tax has expressed the opinion that both the questions should be answered in the negative. He was of the opinion that nimkis and singaras are not within the ambit of the expression "bread" as used in Schedule III of the Sales Tax Act. He also was unable to agree that sweets and milk products are exempt on the ground urged on behalf of the assessees.