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
applicant was not covered by the term "Sweet and
Sweetmeats" appearing in both the aforesaid entries
and thereby impugned item 'Ice cream ... reduced to 4% in
respect of "Sweet and Sweetmeats" covered by Schedule Entry "C-II-
35(1)".
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assessees, have an establishment at Nasik where, inter alia, sweetmeats are sold for consumption on the premises. It also seems that the respondents sell, inter ... alia, sweetmeats across the counter for being consumed outside the premises or being taken away. For the assessment period 1st April, 1966, to 31st March
conducting an establishment primarily for the sales of sweetmeats ?"
2. The facts giving rise to this reference are as follows : The respondent ... establishment in question must be conducted primarily for the sale of sweetmeats. It was urged by him that since the hotel run by the respondent
hours, one person came near the motor bicycle
who was with a sweetmeat box in his hand. PW 1 identified him as
accused ... other
particulars and questioned as to what he was carrying in the
sweetmeat box. He disclosed that the box contained some foreign
respectively traders in fire-wood and charcoal, and manufacturers and sellers of sweetmeats and confectionary, and carry on their business within the Broach Borough Municipal ... other case in which the plaintiffs are manufacturers and sellers of sweetmeats and confectionary. It will be convenient to deal with the case
PETITION No. 1744/2019
Rekha Pramodrao Deshmukh,
Aged 52 years, Occup: Business
(Sweetmeat Shop), R/o Deshmukhpura,
Shegaon, Tq. Shegaon, Distt: Buldana. PETITIONER
.....VERSUS ... PETITION No. 1862/2019
Dnyaneshwar Trimbak Sakhare,
Aged 40 years, Occup: Business
(Sweetmeat Shop), R/o Sai Nagar,
Shegaon, Tq. Shegaon, Distt: Buldana. PETITIONER
.....VERSUS
PETITION No. 1744/2019
Rekha Pramodrao Deshmukh,
Aged 52 years, Occup: Business
(Sweetmeat Shop), R/o Deshmukhpura,
Shegaon, Tq. Shegaon, Distt: Buldana. PETITIONER
.....VERSUS ... PETITION No. 1862/2019
Dnyaneshwar Trimbak Sakhare,
Aged 40 years, Occup: Business
(Sweetmeat Shop), R/o Sai Nagar,
Shegaon, Tq. Shegaon, Distt: Buldana. PETITIONER
.....VERSUS
PETITION No. 1744/2019
Rekha Pramodrao Deshmukh,
Aged 52 years, Occup: Business
(Sweetmeat Shop), R/o Deshmukhpura,
Shegaon, Tq. Shegaon, Distt: Buldana. PETITIONER
.....VERSUS ... PETITION No. 1862/2019
Dnyaneshwar Trimbak Sakhare,
Aged 40 years, Occup: Business
(Sweetmeat Shop), R/o Sai Nagar,
Shegaon, Tq. Shegaon, Distt: Buldana. PETITIONER
.....VERSUS
