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.
...... ...... ......
...... ...... ......
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
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
these revisions may be summarised thus:
2. The sales of 'Desi Sweetmeats and Namkins' were exempted from tax vide Notifications ... Serial No. 251). The Notification No. 13 relating to the 'Desi Sweetmeats' was also withdrawn by issuing a corrigendum to the said Notification
obtain the sums for which he was insured), gave him some sweetmeat (halva) in which a poison containing arsenic and mercury in soluble form ... been mixed. Appala Narasimhulu ate a portion of the sweetmeat, and threw the rest away. This occured at the house of the accused
word is defined as of the nature of confection, cornfit or sweetmeat or pertaining to confections or confectioners work. As per this Dictionary, the word ... same Dictionary, the words "Confectionery preparations are defined as a sweetmeat. The word sweetmeat is defined in the Websters Encyclopaedic Unbridged Dictionary as sweet
shop or establishment conducted primarily for the sale of sweetmeats, confectionery, cakes, biscuits or pastries."
The description of the goods in entry ... said Act during the relevant period was as follows :-
"Sweet and sweetmeats (including shrikhand, basundi and ahoodhpak) except when sold in sealed containers
three shutters in which they are carrying on the business of Sweetmeat.
In a shop adjacent to the disputed shop, the respondent-Dr. Ravi Kankane ... dispute, on a main crossing, the petitioner-tenants have constructed a Sweetmeat shop in which they are carrying on the business of Sweetmeat
reference are as follows : - The petitioner is a dealer in ghee and sweetmeats. For the assessment period from 9th November, 1961, to 27th October ... which included an estimated sale of Rs. 25,000 of sweetmeats. According to the petitioner, he had prepared batasas, chironjidana and sugar-candy
