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TMI Blog1991 (2) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... in holding that 'muthri' prepared and sold by the dealer was not 'bread' under entry 3 of the Second Schedule to the Bengal Finance (Sales Tax) Act, 1941, as then extended to the Union Territory of Delhi and was not exempt from payment of sales tax?" According to the statement of the case, the appellant carries on the business of halwai and deals in sweetmeats including burfee and namkeen including muthri, etc. The dealer claimed that burfee was a milk product and was exempt under entry 12 of the Second Schedule appended to the Bengal Finance (Sales Tax) Act, 1941, as then extended to the Union Territory of Delhi and muthri being bread was also exempt from payment of sales tax under entry 3 of the Second Schedule to the said Act. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duct had been defined. It was then held that even though ice cream is a different commodity made from fresh milk or milk but it was certainly a milk product. Before us it is contended by Mr. Ahuja that the dealer is concerned with only burfee known as khoya burfee. According to the learned counsel the principal ingredient of the burfee is milk. Milk is boiled and after it gets concentrated, it is allowed to set and then it is cut into pieces. This burfee is product of milk. Merely because of a few nuts may have been added or silver leaf put on top of it, the nature of the burfee would not change and it will still remain a milk product. The learned counsel for the respondent, however, submits that the burfee is a milk preparation but cer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act that each entry has to be understood by different means in common parlance or in commercial circles. Bread is always made with the help of yeast where the other ingredient is maida or flour of wheat. Further every bread is baked while muthri on the other hand, even though made of maida, is always fried. In common parlance under no stretch of imagination can muthri ever be regarded as bread. The bread is available from baker's shop while muthri is not. It is the halwai who prepares and sells muthri and not the baker. In our opinion, therefore, muthri cannot be regarded as a bread. For the aforesaid reasons, question No. 1 is answered in favour of the dealer while question No. 2 is answered in favour of the department. The petition s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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