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TMI Blog1991 (1) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... ectionery (v) Butter (vi) Ghee (vii) Cheese, and (viii) Food including preparations of vegetables, fruits, milk, cereals, flour, starch, birds' eggs, meat and meat offals, animal blood, fish crustaceans and molluscs, which- (a) are tinned, canned, bottled or packed; (b) are sold under any brand name registered under the Trade and Merchandise Marks Act, 1958 (Central Act 43 of 1958) and (c) do not fall under item 24." This was, however, amended on and from October 10, 1979 and until further amended it stood as, "(i) Biscuits (ii) Toffees (iii) Chocolates (iv) Confectionery (v) Butter (vi) Ghee (vii) Cheese, and (viii) Food including preparations of vegetables, fruits, milk, cereals, flour, starch, bird's eggs, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Tribunal." Learned counsel for the petitioner, however, has tried to persuade us to hold that only because appalam is prepared out of blackgram flour, it should not be held to be covered by the expression "food" in the entry aforequoted as no doubt used by many as an eatable, it does not satisfy the meaning of food. He has placed reliance upon a judgment of this Court in State of Tamil Nadu v. A.K. Sundaram [1983] 54 STC 82 in which a Bench of this Court while considering whether arrow-root powder would fall under the meaning of "food", said: "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 that sense arrow-root powder sold b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... axed as a food item under entry 103 of the First Schedule to the Tamil Nadu General Sales Tax Act. 6.. The words "tinned, canned, bottled or packed" in the entry which existed prior to October 10, 1979, however, cannot be extended to a testing for which a better preservation and/or protection from contamination, canning, bottling or packing would require. A taxing statute cannot be viewed with reference to tests which are applied to statutes which are made for the purpose of health care, etc. Whereas a watertight packing, canning and bottling may be relevant for the purposes of a law made for health care, a person who has not been making a watertight packing cannot be heard to say that because his packing is not watertight, therefore, his ..... X X X X Extracts X X X X X X X X Extracts X X X X
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