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Bharat Co-Operative Bank (Mumbai) Ltd vs Co-Operative Bank Employees Union on 22 March, 2007

In the case of Bharat Co-operative Bank (Mumbai) Ltd. v. Co-operative Bank Employees Union 2007(5) SCALE 57, this Court has held that when the word 'includes' is used in the definition, as is the case under Section 2(g) of the 1994 Act, the legislature does not intend to restrict the definition; it makes the definition enumerative and not exhaustive, that is to say, the term defined will retain its ordinary meaning but its scope would be extended to bring within the term certain matters which in its ordinary meaning may or may not comprise. Applying the above test to the term 'cooked food' in Section 2(g) of the 1994 Act we find that the said term uses the word 'includes' in the definition. The said term 'cooked food' makes the definition enumerative when it includes within the said term sweets, batasha, mishri, shrikhand, doodpat, tea and coffee. When it enumerates items like sweets, mishri, batasha, dhoodpak, tea and coffee the enumerated items help us to probe into the legislative intent. The legislative intent in the present case under Section 2(g) is to include consumables. 'Fryums' in the present case at the relevant time were not directly consumable. They were under-cooked items. They were semi-cooked items. They required further process of frying and addition of preservatives to make them consumables even after the specified time. But for the preservatives the items would have become stale.
Supreme Court of India Cites 47 - Cited by 65 - D K Jain - Full Document

Commissioner Of Sales Tax vs India Coffee Workers' Co-Operative ... on 19 February, 1969

In the case of Commissioner of Sales Tax, M.P. v. India Coffee Workers Co-operative Society Ltd., Jabalpur, 1970(25) STC 43 the High Court has held that the term 'cooked food' excluded meals from description of words under Item 9 of Schedule I read with Section 10(1) of M.P. General Sales Tax Act, 1959. That, the term 'meal' was not defined under that Act, and therefore, one has to understand that word in terms of common parlance and popular meaning. It was therefore, held that supply of items like ice- cream, toast, fried eggs, vegetable and mutton cutlets did not constitute meals though the said items were also eatables.
Madhya Pradesh High Court Cites 1 - Cited by 6 - Full Document
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