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
dated 31.01.1985. He submitted that the applicant had never manufactured sweetmeat and.thus estimate of turn over of sweetmeat made of klioya is not justified ... upheld.
13. Order of the Tribunal levying the tax on the sweetmeat is also upheld. Applicant itself disclosed the turn over of sweetmeat
facts that there is no material on record to show that such sweetmeats were sold by the applicant ?
3. The applicant is a unit ... dated 31.01.1985. He submitted that the applicant had never manufactured sweetmeat and thus estimate of turn over of sweetmeat made of khoya is not justified
Buscuits v. CTT (supra), dealer was involved in the manufacture of toffee. Sweetmeat was one of the items, mentioned in a prohibitory list of exemption ... Question for consideration before the Apex Court was whether toffee was a sweetmeat. In the context of the case, Apex Court held that the toffee
sucrose, but excluding Khandsari sugar, sugar candy, batasha, cooked food, confectionery and sweetmeats.
2. Cigars, Cigarettes, Birid (both machine-made and hand-made) and tobacco
notification, the courts have decided that confectionery comes within sweets (mithai) and sweetmeat, but it has not been mentioned that bubblegum comes within the category
words appearing in column 2, the following words shall be substituted, namely:
Sweetmeats, namkins, cooked food, rewari, gajak, biscuits, bread, cakes, pastries, bun, rusks
milk) and milk products excluding (1) Products sold in sealed containers, (2) Sweetmeats, (3) Ghee, (4) Butter, cream and cheese, (5) Ice-cream
