1955 (1) TMI 32

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..... ed in the Schedule under section 6 There are two items viz., items Nos. 3 and 7 of the Schedule which are relevant. Item No. 3 relates to bread while item No. 7 relates to cooked foods, other than cakes, pastries and sweetmeats, except when sold in sealed containers. The learned Government Pleader as well as the petitioners' representative agreed with me that bread and biscuits are two different c .....

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..... s such in the market. Now there can be no doubt that biscuits are not cakes nor are they pastries or sweetmeats though they are prepared more or less in the same way as cakes and pastries as well as bread. No one will accept biscuits from a dealer when he asks for cakes or pastries and vice versa. The result is that biscuits cannot be held to come under the exception mentioned in item No. 7, viz., .....

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