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
cent.
and chironji but excluding cakes, pastries, biscuits,
Chocolates, toffees, lozenges and peppermint drops.
Mishri, batasha and chironji are, by the aforesaid entry, included ... expression "cooked food". Similarly, biscuits, chocolates, toffees, lozenges and peppermint drops are excluded, which shows that but for this exclusion those items would
notification cooked food excluding sweetmeats, cakes, pastries, biscuits, chocolates, toffees, lozenges and peppermint drops when sold by tandurwalas, dhabawalas, lohwalas, khonchawalas and halwais. The learned
exemption where cooked food excluding sweetmeats, cakes, pastries, biscuits, chocolates, toffees, lozenges and peppermint drops is prepared and sold by tandurwalas, dhabawalas, lohwalas, khonchawalas
