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TMI Blog1980 (3) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... t, referred the following question of law to this Court for its opinion: Whether, on the facts and circumstances of the case, the assessee will fall under the category of "halwai", and "namkin" sold by him will be exempted from sales tax under Notification No. 965-V-ST dated 31st March, 1964? 2.. The material facts giving rise to this reference briefly are as follows: The assessee deals in sweet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he conclusion that this reference must be answered in favour of the assessee. The notification dated 31st March, 1964, under which exemption is claimed by the assessee, provides for exemption where cooked food excluding sweetmeats, cakes, pastries, biscuits, chocolates, toffees, lozenges and peppermint drops is prepared and sold by tandurwalas, dhabawalas, lohwalas, khonchawalas and halwais. The B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rary. 4.. Therefore, our answer to the question referred to us is that on the facts and in the circumstances of the case the assessee will fall under the category of halwai and that the namkin sold by it would be exempt from sales tax under Notification No. 965-V-ST dated 31st March, 1964. Parties shall bear their own costs of this reference. Reference answered accordingly. - - TaxTMI - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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