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Showing contexts for: parle exports in Sarva Shri Neeraj Misthan Bhandar vs The Commissioner Commercial Tax ... on 9 March, 2018Matching Fragments
12. The High Court has also not correctly applied the popular parlance test. As can be seen from the observations made by it that:
"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 natures 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. (SCC p. 357, para 17)."