N.K. Jain, J.

1. Petitioner, a public limited company, is aggrieved by the orders of assessment (annexures B and C) passed by respondent No. 4, the Assistant Commissioner of Commercial Tax, Indore, as also the orders passed in appeal, revision and reference (annexures D, E, F and G) by respondents Nos. 3, 2 and 1--the Deputy Commissioner, the Additional Commissioner, and the Commissioner, Commercial Tax, Indore, M.P. whereby all these authorities have held that fryums are not "cooked food" and liable to be taxed at the rate of 8 per cent under residuary entry 1 of Part VII of the Second Schedule to the Madhya Pradesh Vanijyik Kar Adhiniyam, 1994 (for short, "the Act of 1994").

2. Petitioner is engaged in the business of manufacture and sale of fryums, a snack food. The period under assessment was April 1, 1992 to March 31, 1993 and April 1, 1993 to March 31, 1994 when the M.P. General Sales Tax Act, 1958 (for short, "the Act of 1958") was in force which stood replaced by the Act of 1994 with effect from February 7, 1995. The original assessment seems to have been made under the Act of 1958 while the reference, appeals and revisions were disposed of under the provisions of the Ac