1978 (4) TMI 225

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..... sed to tax as 'cooked food' vide Notifications Nos. ST-4025/X-1012(4)-1965 dated 18th August, 1966, and ST-3612/X-900(21)-69 dated 1st July, 1969, or as unclassified goods?" The question whether biscuits are cooked food or are confectionery has been considered earlier in two decisions of this Court. It was held in Annapurna Biscuit Manufacturing Co. v. State of U.P.[1975] 35 S.T.C. 127; 1974 U.P .....

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..... lying the principle laid down in this decision, we are of the opinion that bread is covered by the entry "cooked food". Accordingly, we answer the question referred to us by holding that biscuits sold by a bakery are neither cooked food nor an item of confectionery, but bread sold by a bakery is covered by the entry "cooked food" vide Notification No. ST-4025/X-1012(4)-1965 dated 18th August, 19 .....

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