1983 (3) TMI 233

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..... viii) of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, which is as follows: "103(viii) Foods including preparations of vegetables, fruits, milk, cereals, flour, starch, birds, eggs, meat and meat offals, animal blood, fish, crustaceans and molluscs which- (a) are sold under any brand name registered under the Trade and Merchandise Marks Act, 1958 (Central Act 43 of 1958); a .....

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..... s, even assuming that arrow-root is a vegetable, as has been held by the Kerala High Court in the said decision. According to the learned counsel for the revenue, even if it is not a preparation of vegetable, it is still an article of food. Normally, the dictionary meaning of food is something taken into the system to maintain life and growth and to supply nourishment. We do not think that in th .....

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