DIXIT, C.J. - In this reference under section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958 (hereinafter referred to as the Act) at the instance of the Commissioner of Sales Tax the two questions which the Board of Revenue (Sales Tax Tribunal) has referred are :-

"(1) What is the correct interpretation of the word 'meal' occurring in sub-item (b) of item 9 of Schedule I of the Madhya Pradesh General Sales Tax Act, 1958, and will the sale of one or more articles of annexure II constitute a sale of a meal ?

(2) Under the facts and circumstances of the case is the cooked food supplied by the assessee and mentioned in annexure II exempted from the payment of sales tax under item 9 of Schedule I of the Madhya Pradesh General Sales Tax Act, 1958 ?"

2. The material facts are that the assessee, the India Coffee Workers' Co-operative Society Ltd., Jabalpur, runs a restaurant. It serves or sells to its customers as many as 32 food articles. They are :-

1. Hot coffee, 2. Tray coffee, 3. Hot cream coffee, 4. Cold cream coffee, 5. Cold coffee, 6. Ice-cream, 7. Fruit ice-cream, 8. Pine-apple ice-cream, 9. Dosa, 10. Mutton cutlet, 11. Vegetable cutlet, 12. Mutton chops, 13. Oml