CHANDRASHEKHAR, J.

The Additional Judge (Revisions), Sales Tax, Meerut, has under section 11 (3) of the U. P. Sales Tax Act, 1948 (hereinafter referred to as the Act), referred the following question of law to this court :

" Whether, on the facts and in the circumstances of the case, biscuits come under the category of :

(A) Cooked food

taxable at 2 per cent vide entry No. 1 of Notification No. S. T. 3612/x - 900 (21)-69 dated 1st July, 1969, or

(B) Confectionery

taxable at 3 per cent under entry No. 5 of the aforesaid notification, or

(C) Unclassified item

at the general rate of tax under section 3 ?"

The question, whether or not biscuit comes under the category of confectionery, is no longer res integra as a Division Bench of this Court has held in Annapurna Biscuit (Mfg.) Co. v. State of U. P. [[1975] 35 S. T. C. 127; 1974 U. P. T. C. 620] that biscuit is not an article of confectionery. So the only surviving question is whether biscuit comes under the category of "cooked food" or forms an unclassified item.

Under the notification of the U. P. Government dated 1st July, 1969, issued under the Act, "cooked food" is liable to tax at the rate of 2 per cent. Under section 3 of t

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