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Showing contexts for: parle exports in Commissioner Of Trade Tax, U.P vs Associated Distributors Ltd on 5 May, 2008Matching Fragments
8. This court in the case of Pappu Sweets and Biscuits & Another v. Commissioner of Trade Tax, U.P., Lucknow (1998) 7 SCC 228 observed thus:
"12. "There is no doubt that a toffee is a sweetmeat, as understood by the people where toffee originated" and that "Toffee and other things of that nature are of foreign origin and are sweets or sweetmeat according to those people and their nature cannot be changed simply because their origin is different from what is usually conveyed by the word 'mithai' in this part of the country", the High Court preferred to decide the issue by relying upon how toffee is understood by the people of the country where it originated rather than by considering how "toffee" is understood in India and more particularly in the State of U.P. As held by this Court in CCE v. Parle Exports (P) Ltd. (1989) 1 SCC 345 p. 357 para 17: