Jyoti Toolings And Press ... vs M/S. Jani Candees And Toffees Pvt. Ltd. ... on 22 February, 2019
Author: Sadhana S. Jadhav
Bench: Sadhana S. Jadhav ... Press
Components Pvt. Ltd. ...Appellant
Vs.
M/s. Jani Candees and Toffees
Pvt. Ltd. And Ors. ...Respondents
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Ms. Poonam Gupta i/b. Mr. Ajay Kumar
question that arises for consideration in these two
appeals is whether 'toffee' is 'sweetmeat' or a commodity of
a like nature ... therefore the appellant's industrial units
making toffees, though newly set up, were not entitled to
the benefit of exemption form payment of sales
Milkmade Corporation" and had put on the market biscuits and toffees, under their said trade name and/or mark "Milkmade". The plaintiffs ... could not give them any right in respect of biscuits and toffees manufactured by the defendants, which fall under class 30 and not under class
observed thus:
"12. "There is no doubt that a toffee is a
sweetmeat, as understood by the people where
toffee originated ... that "Toffee and other
things of that nature are of foreign origin and
are sweets or sweetmeat according to those
people and their nature
Bazaar when Govinda (the appellant) bought her a toffee and sent her back and he went away with her elder sister; that she knows Govinda ... sister (the deceased) and the accused (the appellant) and was offered a toffee.
(ii) PW-2- Chandrabali. He stated that Kolai Saroj (i.e. deceased
leading manufacturer of confectionery products, such as sugar boiled confectionery including toffees and they involved in the said business since 1952. In the year ... marketed by them. The children, who are the major consumers of the toffees, always associate the trade mark 'Lacto' only with that
Anuj (Toffee) Garg vs Income-Tax Officer. on 12 March, 1990
Equivalent citations: (1990)37TTJ(DEL)208
ORDER
1. This is an appeal
after disclosing his identity expressed his desire to buy a sample of Toffees for the purposes of analysis under the Act. Shri Narender Parkash then ... sold to the Food Inspector 900 grams 'Toffees' which were taken out from one of the sealed packages sold by the petitioner firm
manufacturer of the food articles namely "Plain Toffee". Accused Nos. 1 to 5 are holding requisite valid licence under the Prevention of Food ... informed him that he wanted to purchase 1500 Gms. of plain toffee and paid Rs. 15/- as the price to accused No. 1 and obtained
accompany the accused, with the promise that she would be given
a toffee. The evidence and materials on record reveal that Gudiya's
body ... were that they
had lured Gudiya with the promise of giving her toffee and
thereafter abducted, raped and killed her. Learned counsel pointed
out that
