JUDGMENT:

KAPADIA, J.

This civil appeal by grant of special leave petition concerns classification dispute. According to the assessee fryums fall under item No.2 of Part I of Schedule II which refers to cooked food and in which case the rate of tax is 4%. On the other hand, according to the Department the item fryums falls under Part VII of Schedule II to the M.P. Commercial Tax Act, 1994, under which the rate of tax is 8% (earlier it was 6%)

The short question, therefore, which arises for determination in this civil appeal is the meaning of the term cooked food in M.P. Commercial Tax Act, 1994. Though the expression cooked food has been defined under Section 2(g) of the said 1994 Act in this civil appeal we are concerned with the Assessment Years 1992-93 and 1993-94. It is made clear that the assessee is a registered dealer under M.P. General Sales Tax Act 1958 and thereafter under M.P. Commercial Tax Act, 1994. It is not in dispute that the assessee has been assessed under the above entries of the 1994 Act. This is because the 1958 Act stood replaced by the 1994 Act and the original assessment made under the 1958 Act have been treated to have been made under the 1994 Act.

On 12th