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TMI Blog2007 (4) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... the present case under section 2(g) is to include consumables. "Fryums" in the present case at the relevant time were not directly consumable. They were under-cooked items. They were semi-cooked items. They required further process of frying and addition of preservatives to make them consumables even after the specified time. But for the preservatives the items would have become stale. X X X X Extracts X X X X X X X X Extracts X X X X ..... 31, 1993. The Commissioner of Commercial Tax, in an application made under section 68 of the 1994 Act held that "fryums" were neither namkeen nor "cooked food" nor "papad" nor "cereals", and therefore, they were taxable under the above residual entry of Part VII of Schedule II of the 1994 Act. On June 20, 1997 the appellate authority dismissed the appeal. The matter was carried in revision. The revision was also dismissed. The Assistant Commissioner had assessed the sale of "fryums" for the subsequent period commencing from April 1, 1993 to March 31, 1994 also under the above residuary entry at eight per cent and demanded sales tax amounting to Rs. 66,202. Aggrieved by the aforestated decision in respect of the above two years the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commercial Tax Act, 1994 which fixes the rate of duty at eight per cent (earlier six per cent): "M.P. Commercial Tax Act, 1994 S. No. Description of goods Rate of tax PART VII 1. All other goods not included in Schedule I or any other part of this Schedule. " In the case of Commissioner of Sales Tax, M.P., Indore v. Shri Balla- bhdas Ishwardas, Bombay Bazar, Khandwa [1968] 21 STC 309 (MP), it has been held that the term "cooked food" cannot be read in a wider sense so as to include everything made fit for eating by application of heat, boiling, baking, roasting, grilling, etc. The term is confined to these cooked items which one generally takes at regular meal hours. In the case of Commissioner of Sales Tax, M.P. v. India Coffe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mstances we are of the view that "fryums" were like seviyan. "Fryums" were required to be fried in edible oil. That oil had to be heated. There was certain process required to be applied before "fryums" become consumable. In these circumstances the item "fryums" in the present case will not fall within the term "cooked food" under item 2, Part I of Schedule II to the 1994 Act. It will fall under the residuary item "all other goods not included in any part of Schedule I". In the case of Bharat Co-operative Bank (Mumbai) Ltd. v. Co-operative Bank Employees Union [2007] 5 SCALE 57, this court has held that when the word "includes" is used in the definition, as is the case under section 2(g) of the 1994 Act, the Legislature does not intend to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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