consideration in these two
appeals is whether 'toffee' is 'sweetmeat' or a commodity of
a like nature and therefore the appellant ... exemption
from or reduction in rate of tax.
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18. Units making sweetmeat, namkin, reori, gazak and
commodities of like nature and restaurants.
M/s Pappu
liability for payment of tax has been fixed
for Sweets, Sweetmeat, Namkeen, Cooked Food, Revadi,
Gajak, Biscuit, Double-bread, Cake, Pastry, Rusk and the
products ... notification, the courts have decided that confectionery comes
within sweets (mithai) and sweetmeat, but it has not been
mentioned that Bubble-gum comes within
dharmsalas, bakeries and aerated water factories, ice factories, flour mills, oil mills, sweetmeat shops, factories and other places in which mechanical or electrical power
other grain or of flour; (r) makers and vendors of sugar or sweetmeats; (s) barbers and keepers of shaving saloons; (t) any other person carrying
storage of rags or bones, or both; (l) tea stall; (m) sweetmeat stall; (n) hotel or eating house; (o) aerated water; (p) bakery including biscuit
sale of aerated or other potable water and of butter, milk, sweetmeats and other articles of food or drink for human consumption; (16) the matters
sale of aerated or other potable waters and of butter, milk, sweetmeats and other articles of food or drink for human consumption; (16) the matters
makers and vendors of sugar or sweetmeats; [and [Inserted by Act 24 of 1936, section 55] (r) barbers and keepers of shaving saloons]; shall carry
obtain the sums for which he was insured), gave him me sweetmeat (hah a) in which a poison containing arsenics and mercury in soluble form ... been mixed. Appala Narasimhulu ate a portion of the sweetmeat, and threw the rest away. This occurred at the house of the accused
dispensaries, sanatorium, relief work, training in craftsmanship, etc. It runs also a sweetmeat shop.
2. The petitioner is the secretary of the Marwari Relief Society ... workers in the different departments of the society.
3. Alleging that the sweetmeat shop of the the society had made a large profit
