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
cream but excluding (1) products sold in sealed containers, and (2) sweetmeats, as items exempt from payment of sales tax. In the result, turnover ... milk, milk products other than those sold in sealed containers or sweetmeats is exempt from payment of sales tax under the U.P. Sales
levied the tax on those products as falling under Entry 1 "Sweetmeats" of Schedule III. Being aggrieved, the applicant appealed to the Assistant ... from sugar. Nor are we prepared to accept that they are Deshi sweetmeats. It would be impossible to attempt a definition of Deshi sweetmeats
Notifications
were considered. The question was whether the word
'Sweetmeats" under the 1991 Notification could be read as
including 'toffees ... Notification. The 1995 Notification did not
use the word 'Sweetmeats' at all but mentioned different kinds
of condiments but did not mention toffees
while holding that
bubblegum is different from sweetmeat, has noted the
distinguishing features of bubble gum as follows :
"9. If the ratio ... comprehended then bubblegum in the
common parlance cannot be construed as mithai
(sweetmeat). When we apply common parlance test
and in fact ask someone
under Notification No. 3/06-C.E. (Sl. No. 29) which covers Sweetmeats (known as misthans or mithai or by any other name), namkeens, bhujia ... which covers sweetmeats (known as misthans or mithai or by any other name), namkeens, etc. He accordingly pleaded that there is no infirmity
scheduleIIA to the GST Act pertaining to
sweets and sweetmeats including shrikhand, basudi
and doodhpak.
Page 3 of 24
C/SCA/591/2014 JUDGMENT ... said entries and were correctly classified under entry 167
as sweet and sweetmeats.
3) When the tax was shortpaid, penalty under section
sold form, generally suitable for immediate consumption and collectively referred to as sweetmeats, confectionery or candies." It is, further, stated therein that it includes ... same is noted herein below :
Confectionery : Confectioner's work of art; sweetmeats in general (Chambers 20th)
Confectionery and biscuit: Confectionery is essentially a sweetmeat
composite preparations which normally go to constitute a
meal-curry and rice, sweetmeats, pudding, cooked vegetables
and so forth. One does not usually think separately
term "confectionery", however, means "a collective name for sweetmeats or confections". The term "confection" again means "making
