R.M. Sahai, J. - (1.) THE following question has been referred for the opinion of this Court: - Whether biscuits and breads sold by a bakery should be assessed to tax as 'cooked food' vide Notifications Nos. ST -4025/X -1012(4) -1965 dated 18th August, 1966 and ST -3612/X -900(21) -69 dated 1st July, 1969, or as unclassified goods ?
(2.) THE question whether biscuits are cooked food or are confectionery has been considered earlier in two decisions of this Court. It was held in Annapuma Biscuit Manufacturing Co. v. State of U. P., 1974 U.P.T.C. 620, that biscuit is not an article of confectionery. In Commissioner of Sales Tax, U.P. v. Jassu Ram Bakery Dealer, Meerut, 1976 U.P.T.C 584, it was held that biscuit is not cooked food. We agree with the principles laid down in the aforesaid two decisions and hold that biscuit is not cooked food or confectionery. The only question that survives is whether bread sold by a bakery is covered by the entry "cooked food". This entry was considered in Jassu Ram's case, 1976 U.P.T.C 584 and it was held by a Division Bench of this Court that in common parlance the term "cooked food" is generally understood as food which is cooked and is taken in a meal, i. e., breakfast, lunch or dinner. It cannot be disputed that bread sold by a bakery is used in breakfast, lunch and dinner. Applying the principle laid down in this decision, we are of the opinion that bread is covered by the entry "cooked food".
(3.) ACCORDINGLY , we answer the question referred to us by holding that biscuits sold by a bakery are neither cooked food nor an item of confectionery, but bread sold by a bakery is covered by the entry "cooked food" - vide Notification No. ST -4025/X -1012(4) -1965 dated 18th August, 1966. As nobody has appeared for the assessee, there will be no order as to costs.;