What is of significance in this case is that the Hindi version of the numberification issued uses the expression companyked food pakaya hua bhojan for companyked food found in the numberification in English language.
The High Court of Allahabad also declined to interfere with the said order.
35,09,920.38 P. was liable to be taxed at two per cent which was the rate prescribed by a numberification issued by the State Government for companyked food companytending that companyked food included biscuits also.
3133 of 1979 Appeal by special leave from the judgment and order dated the 30th July, 1979 of the Allahabad High Court in Sales Tax Revision No.
During the assessment proceedings under the Act for the year 1972 73 the assessee claimed that the turn over relating to biscuits manufactured and sold by it amounting to Rs.
The Assistant Commissioner Tax Assessment Sales Tax, Kanpur who was the assessing authority rejected the companytention of the assessee that companyked food included biscuits also and imposed tax at the rate of three and a half per cent on the turn over relating to biscuits treating the same as an unclassified companymodity.
In both the numberifications the tax was fixed at two per cent of the turn over payable at all points of sale in the case of companyked food.
C. Manchanda and Mrs. Sobha Dixit for the respondent.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
An appeal filed against the order of the assessing authority before the Deputy Commissioner Sales Tax and a further appeal before the Judge Appeal Sales Tax, Lucknow were unsuccessful.
The assessee, the appellant herein, is a registered firm engaged in the business of manufacture and sale of biscuits intended for human companysumption.
The assessee is a registered dealer under the Act.
The numberification relied on was one issued on October 6, 1971 under subsection 2 of section 3 A of the Act in supersession of an earlier numberification dated July 1, 1969.
The Judgment of the Court was delivered by VENKATARAMIAH, J. The short point for companysideration in this appeal is whether the expression companyked food used in certain numberifications issued under the U.P. Sales Tax Act, 1948 U.P. Act XV of 1948 hereinafter referred to as the Act can be companystrued as including within its meaning biscuits also.
573 of 1979.
L. Sanghi, Bharat Ji Aggarwal, Naresh Kumar Sharma and Vineet Kumar for the appellant.
This appeal by special leave is filed against the order of the High Court under Article 136 of the Constitution.
