1978 (4) TMI 225 - HC - VAT and Sales Tax

Summary

The Allahabad High Court held that biscuits sold by a bakery are not cooked food or confectionery, but bread sold by a bakery is considered "cooked food" for tax assessment purposes. The decision was based on previous court rulings and common understanding of the term "cooked food." The reference was answered accordingly, with no costs awarded. (Case citation: 1978 (4) TMI 225 - ALLAHABAD HIGH COURT)