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TMI Blog1976 (3) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... uch, exempt from tax?" At all material times the respondents were registered as a dealer under the said Act. The respondents sell ice-cream at certain places, including at Apollo Bunder, Bombay. In their assessment for the periods 1st January, 1960, to 31st March, 1960, and 1st April, 1960, to 31st March, 1961, the respondents claimed that the ice-cream sold by them at their said place of business at Apollo Bunder was exempt from tax under entry 14 of Schedule A to the said Act. The Sales Tax Officer accepted this claim for exemption. Thereafter the Assistant Commissioner of Sales Tax issued a notice to the respondents as to why the assessment orders for the aforesaid two periods should not be revised by deleting therefrom the exemption g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the learned counsel for the applicant, was that ice-cream is not cooked food, and, therefore, the said entry 14 had no application. In Commissioner of Sales Tax v. Pure Ice Cream Company[1975] 36 S.T.C. 18., this Bench has held that ice-cream is cooked food. Accordingly, following our decision in that case, we negative this contention of Mr. Dada. It was next submitted by Mr. Dada that the respondents' place of business at Apollo Bunder, where ice-cream was sold during the relevant periods, was neither an eating-house nor a restaurant nor a hotel nor a refreshment-room nor a boarding establishment. Mr. Dada wished to invite our attention to the dictionary meanings of these words. In our opinion, for deciding this reference it is wholly un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay v. Lala Lajpatrai Hotel[1975] 35 S.T.C. 368. , we have rejected this contention advanced by the department. It was next contended by Mr. Dada that the respondents were not entitled to obtain exemption under the said entry 14 because their said place of business was conducted primarily for the sale of sweetmeats, the ice-cream sold by them being sweetmeats. It is equally not possible to accept this contention. Entry 31 of Schedule C itself makes a distinction between sweets and sweetmeats. Undoubtedly, the term "sweets" is a wider generic term, which comprehends within it the species of sweets known as sweetmeats, but from this it does not follow that every sweet is a sweetmeat. Mr. Dada referred us to some dictionary meanings of the wo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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