Supreme Court · 2007 INSC 407 · Decided 11 April 2007
Commissioner of Commercial Tax, Indore and ORS. v. T.T.K. Health Care LTD.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 407 · [2007] 5 S.C.R. 1
- Case number
- CIVIL APPEAL No. 309/2002
- Decided
- 11 April 2007
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226, 227
Headnote
MP. Commercial Tax Act, 1994-s.2(g)-Schedule 11-Part I, Entry 2 and Part VJJ, Entry /- 'Fryums '-Not 'cooked food' within meaning of s.2(g) A B as it is not directly consumable and requires further process of frying and C addition of preservatives to make it consumable-Consequently cannot be definition-Legislative intent­ Held: ls to make definition enumerative and not exhaustive. Words and Phrases-Term "cookedfood"-Meaning of-In the context of s.2(g) of the MP. Commercial Tax Act, 1994. D The question which arose for consideration in the present appeal is
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