ANNAPURNA BISCUIT MANUFACTURING CO., KANPUR vs COMMISSIONER OF SALES TAX, U.P., LUCKNOW

The Supreme Court examined whether 'cooked food' under the U.P. Sales Tax Act, 1948 includes 'biscuits'. The Court held that the term should be interpreted in its ordinary parlance, and since biscuits are prepared by baking, they can be considered as 'cooked food'. Consequently, the Court ruled that the turnover from biscuits should be taxed at the lower rate applicable to cooked food, reversing the High Court's decision which upheld a higher tax rate.