1983 (3) TMI 233

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..... her arrow-root powder sold by the assessee would fall under item 103(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 th .....

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..... ed into powder cannot be taken to be a preparation of vegetables, 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 an .....

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