1955 (1) TMI 32 - HC - VAT and Sales Tax

Summary

The judgment by the High Court of West Bengal states that the sale of biscuits is exempt from sales tax under the Bengal Finance (Sales Tax) Act, 1941. Biscuits are considered a kind of cooked food, not cakes, pastries, or sweetmeats. Therefore, the assessment should be revised to exclude the sale of biscuits from taxable turnover, except those sold in sealed containers.