The central legal point established in the judgment is the interpretation of the term 'food' under Entry 98 of the Second Schedule to the Karnataka Sales Tax Act, 1957.

( 1 ) THESE revision petitions are under Section 23 of the Karnataka' Sales Tax Act, 1957 (hereinafter referred to as 'the Act' for short ).

( 2 ) THE question of law formulated by the petitioner is: "whether Idii instant mix, Vada instant mix and Jamoon instant mix sold by the assessee in cartons can be considered as food under Entry 98 of the Second Schedule to the Karnataka Sales tax Act, 1957?"

( 3 ) THE record is examined. Sri S. G. Shivaram, the learned counsel for the petitioner, and the learned High Court Government Pleader for the respondent are heard.

( 4 ) THE facts leading to the institution of the revision Petitions lie in a short compass. Briefly stated, they are as under: the petitioner-assessee is a dealer under the provisions of the Act. He deals in general goods and toilet articles. The assessment years are 1978-79 and 1979-80. On the taxable turnover returned by the assessee for the assessment years 1978-79 and 1979-80, showing the sale turnover of Idly instant mix, Vada instant mix and Jamoon instant mix sold in packages of Rs. 54,000/-, the Additional commercial Tax Officer, Davangere (the Assessing Authority) levied tax at the rate of 4 per cent under Section 5 (1) of the Act treating the goods sold by the assessee as non-schedule goods. Later on, the assessing authority found that the levy of tax at the rate of 4 per cent under section 5 (1) of the Act on the sale of goods in question was incorrect and that the goods were taxable at 8% per cent under Entry 98 of the second Schedule to the Act. Having concluded that the turnover of the assessee in respect of the assessment years in question in relation to the goods had escaped assessment to tax, the assessing authority issued a notice to the assessee on 6-4-1981 under Section 12-A of the Act proposing the levy of tax at 8 per cent and inviting objections, if any, for the proposed rate of tax. The assessee received notice on 22-4-1981 and filed objections on 30-4-1981. He contended that the Idly instant mix, Vada instant mix and jamoon instant mix (hereinafter referred to as the goods in question) were not food within the meaning of the expression in Entry 98 inasmuch as they cannot be consumed as food ready at the table without being subjected to further process. He, in support of his contention, relied upon an order dated 28-11-1990 passed by the Assistant commissioner of Commercial Taxes (Appeals), bangalore Division, Bangalore, in the case of one m/s. Bhavani Foods (P) Ltd. v Assistant commercial Tax Officer, VIII Circle, Bangalore in a. P. No. 303 of 1980-81. The assessing authority took the view that the goods in question were really food within the meaning of the expression in Entry 98 and that the fact that they were to be processed further to make them ready for con suming would not deprive them the characteristics of food. He referred to the meaning of the term 'food' as given in Webster's Dictionary and the decisions in 16 STC 931 and 21 STC 309 and concluded that the contention raised by the assessee was required to be repelled. He held that the goods in question were taxable under entry 98 of Second Schedule of the Act. In the view he took, by the order dated 12-5-1981, he held that the tax leviable on the goods in question sold during the assessment year 1978-79 including additional tax and surcharge would be rs. 1,296/ -. As regards the assessment year 1979-80, he held that the tax leviable on the sale of goods of Rs. 54,600/- including the additional tax and surcharge would be Rs. 5,240/ -. In view of his order, he directed the issue of revised demand notice. The assessee, feeling aggrieved by the order made by the assessing authority, preferred appeals to the Deputy Commissioner of Commercial taxes (Appeals), Bangalore Division, bangalore, in KST AP Nos. 86 and 87 of 1981-82. The first appellate authority, by the order dated 24-3-1982, rejected the contention of the assessee taken by him before the assessing authority and reiter