used to manufacture condensed milk and other preparations of sugar e.g. lozenges, sugar candy and toffee, and he has the necessary and complete equipments ... manufacture of sugar candy, lozenges and condensed milk at his said place of business. After the introduction of the Sugar Control the petitioner applied
introduction of sugar control in 1949 the appellant also used to manufacture lozenges, sugar candy and toffees. In 1950 the appellant filed several applications ... additional quantity of sugar for the manufacture of sugar candy, lozenges etc. but his applications were rejected.
2. On 9-9-1950 an Area Inspector
rate of tax. Commodities in this notification are "all varieties of lozenges, including any item of lozenges made or processed in pan or cooker ... chocolate) and without brand names, any gelatine product known as cough lozenges or jujubes and sweet gums such as chewing gums."
4. The present
candies, nuts...
24. The question before the Madras High Court was whether lozenges was eligible to excise duty under the said item. The learned Judge ... would not be dutiable under that entry. The composition and manufacture of lozenges were ascertained from technical and commercial books to show that
manufacturing, making and processing, as given in case of soap, biscuits, matches, lozenges, indicate that the Government did not comtemplate by its notification to include
licence given to him by the appellant, for manufacture
of lozenges only (called hard boiled sweets in the papers)."
The observations made by Justice
nicotine upto 2 mg
7
and 4 mg in gums, lozenges and strips. He submits that such a product
should be adhere to the provisions
near Naxalbari Railway Station, the accused came there and offered her lozenges and asked her to follow him, the accused took the victim
