COMMNR. OF COMMERCIAL TAX,INDORE vs T.T.K. HEALTH CARE LTD.

The Supreme Court interpreted the term 'cooked food' as defined under Section 2(g) of the M.P. Commercial Tax Act, 1994, in the context of the classification of 'fryums' for sales tax purposes. The Court held that 'fryums' should be classified as 'cooked food' under Entry 2 of Part I of Schedule II, thereby subjecting them to a lower tax rate of 4% instead of 8%. The decision of the Madhya Pradesh High Court was upheld, confirming that the classification of 'fryums' aligns with the definition provided in the statute.