Judgment

E. S. VENKATARAMIAH, J.:- The short point for consideration in this appeal is whether the expression cooked food used in certain notifications issued under the U. P. Sales Tax Act, 1948 U. P. Act XV of 1948) (hereinafter referred to as the Act) can be construed as including within its meaning biscuits also.

2. The assessee, the appellant herein, is a registered firm engaged in the business of manufacture and sale of biscuits intended for human consumption. The assessee is a registered dealer under the Act. During the assessment proceedings under the Act for the year 1972-73 the assessee claimed that the turnover relating to biscuits manufactured and sold by it amounting to Rs. 35,09,920.38 P. was liable to be taxed at two per cent which was the rate prescribed by a notification issued by the State Government for cooked food contending that cooked food included biscuits also. The notification relied on was one issued on October 6, 1971 under sub-sec. (2) of S. 3-A of the Act in supersession of an earlier notification dated July 1, 1969. In both the notifications the tax was fixed at two per cent of the turnover payable at all points of sale in the case of cooked food. The Ass