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TMI Blog1974 (10) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... SETH, J.-The petitioners carry on business of manufacture and sale of biscuits at Kanpur. By notifications dated 1st July, 1968, and 18th August, 1967, issued under the U.P. Sales Tax Act, cooked food, including sweetmeats and confectionery, other than sold in sealed or tinned containers, were made liable to sales tax at the rate of two per cent. For the assessment years 1966-67 and 1967-68 the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their customers objected to the payment of tax at the enhanced rate as envisaged in the aforesaid notification. It was asserted that biscuit could not be treated as confectionery. The petitioners wrote a letter to the Sales Tax Officer concerned seeking clarification regarding the rate at which they should collect tax from their customers. It was also pointed out that in the case of M/s. Annapurna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nuts and fruits of various kinds into fanciful forms. One of the main ingredients used for manufacturing confectionery is sugar. Confectionery is essentially a sweetmeat. In certain preparations, to the sweet base are added chocolate, fruits, nuts and peanuts, eggs, milk products, flavours and colours. In certain other preparations, like cakes and pastries, wheat flour (maida) and sugar form the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evant is not the dictionary meaning but how the entries are understood in common parlance specially in commercial circles. Applying that principle of construction we find it difficult to hold that biscuit would be included in the item "confectionery". The distinction between "confectionery" and "biscuit" was considered in Parry & Co. Ltd. v. Perry & Co.A.I.R. 1963 Mad. 460., a case under the Trad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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