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30. In "Commissioner of Commercial Tax V. T.T.K Health Care" reported in (2007) 11 SCC 796, the question which calls for determination of the Supreme Court is whether "Fryums" being under cooked or semi- cooked food falls within the ambit of residual entry of Part VII of Schedule II of the M.P. Commercial Tax Act, 1994 or falls under item 2 of Part I of Schedule II of the said Act, which refers to "cooked food." It is held by the Supreme Court that the Fryums falls under the residuary item of Part VII of Schedule II of M.P. Commercial Tax Act, 1994 for which rate of tax is 8% as imposed by the Department of Revenue. The ratio of this report has no manner of application in the present case.