Supreme Court of India
Commissioner of Commercial Tax, Indore and Ors. v. T.T.K. Health Care Ltd.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
For the above reasons we set aside the impugned judgment and allow this civil appeal filed by the Department with no order as to costs.
Judgment, page 6
From the 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) as it is not directly consumable and requires further process of frying and addition of preservatives to make it consumable-Consequently cannot be classified under Entry 2, Part I of Schedule JI. Interpretation of Statutes-Inclusive 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. The question which arose
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