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6. Under the UP Sales Tax Act, a notification fixing the rate of tax on Bubble-gum for the year 1994-95 was not issued. Under the Government Notification No.Vya Ka.-2-1225/Eleven dated 31.3.92 and Notification No.Vya.Ka.-2-3403/Eleven dated 1.10.94, the liability for payment of tax has been fixed for Sweets, Sweetmeat, Namkeen, Cooked Food, Revadi, Gajak, Biscuit, Double-bread, Cake, Pastry, Rusk and the products of Sugar under the UP Sales Tax Act,

7. It is pertinent to mention here that the official language of the State of Uttar Pradesh is Hindi. If any difference is found between the notifications in English and Hindi, the notification issued in Hindi will be applicable. On the said notification, the courts have decided that confectionery comes within sweets (mithai) and sweetmeat, but it has not been mentioned that Bubble-gum comes within the category of a Sweet.

"The words used in the provision, imposing taxes or granting exemption should be understood in the same way in which these are understood in ordinary parlance in the area in which the law is in force or by the people who ordinarily deal with them."

In that case, the question that had arisen for consideration was whether non-alcoholic beverage bases are food products or food preparations in terms of Central Excise Notification No. 55/75 dated 1-3-1975. This Court observed that non-alcoholic beverages are not understood in India as food products or food preparations, though they might have been regarded as such in foreign countries. The High Court, therefore, should have applied the test of popular parlance by finding out how toffee is understood in the country and more particularly in the State of U.P. No evidence was led by the State to substantiate its case that "toffee" is considered as sweetmeat either by the dealers in toffees or by the consumers. On the other hand, evidence was led by the appellant in CA No. 1692 of 1997 indicating that toffee is not considered as sweetmeat, that they are not sold in shops selling sweetmeats but are sold in shops selling confectioneries or other types of goods, and that the consumers do not buy toffees as sweetmeat or treat them as such. It was, however, contended by the learned counsel for the State that sometime before this exemption notification was issued by the State, the Allahabad High Court had in two cases held that toffee is a sweetmeat. But it was so held in a different context and no evidence was led by the State to show that thereafter, the dealers in toffees and consumers started treating them as sweetmeat. In the Hindi version of the notification for the word sweetmeat the word "mithai" is used. The word "mithai" has a definite connotation and it can be said with reasonable amount of certainty that people in this country do not consider toffee as "mithai". The High Court committed a grave error in holding that as some manufacturers of toffees sell their products by describing them as sweets it can be said that in commercial circles toffee is known as sweetmeat."

620) and the judgment of the Sales Tax Tribunal, Kanpur in Gum India Ltd. Kanpur v. Commissioner of Trade Tax (1996 STD Tribunal 124). According to these judgments, 'Chewing-gum and Bubble-gum, etc. are taxable as 'sweetmeat' and confectionery items. The tribunal also considered the judgment delivered in the case of Pappu Sweets (supra).

11. The notification issued under UP Sales Tax Act, the mithai (sweetmeat), cooked food, namkin etc. are under one entry, but it does not mean that namkin and cooked food is sweetmeat (mithai). The copy of Part V & XI and VIII of the Food Analysis Book which has been submitted, there is a mention about several items like bread, rusk, foodmeat, white bread, cream role ice-cream, cone, Bombay Halwa etc. In this one of items mentioned is Bubble-gum. It does not mean that Bubble-gum is a sweetmeat (mithai) or confectionery.

"Sweetmeats, namkins, cooked food, rewari, gajak, biscuits, bread, cakes, pastries, buns, rusks and sugar products, except any of the aforesaid goods which are exempt under any other notifications issued under UP Sales Tax Act."

18. Learned counsel for the respondent made serious efforts to demonstrate that the Bubble-gum should be classified in the category of 'sweetmeat'. He frankly conceded that the High Court gave a specific finding that the Bubble-gum cannot be treated as sweetmeat and that finding was not challenged by the respondent.