COMMISSIONER OF COMMERCIAL TAX, INDORE AND ORS. versus T.T.K. HEALTH CARE LTD.

Citation: [2007] 5 S.C.R. 1 · Decided: 11-04-2007 · Supreme Court of India · Bench: S.H. KAPADIA · Disposal: Appeal(s) allowed

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Judgment (excerpt)

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COMMISSIONER OF COMMERCIAL TAX, INDORE AND ORS. 
v. 
T.T.K. HEALTH CARE LTD. 
APRIL 11, 2007 
[S.H. KAPADIA AND B. SUDERSHAN REDDY, JJ.] 
MP. Commercial Tax Act, 1994-s.2(g)-Schedule 11-Part I, Entry 2 
and Part VJJ, Entry /- 'Fryums '-Not 'cooked food' within meaning of s.2(g) 
A 
B 
as it is not directly consumable and requires further process of frying and C 
addition of preservatives to make it consumable-Consequently cannot be 
classified under Entry 2, Part I of Schedule JI. 
Interpretation of Statutes-Inclusive definition-Legislative intent-
Held: ls to make definition enumerative and not exhaustive. 
Words and Phrases-Term "cookedfood"-Meaning of-In the context 
of s.2(g) of the MP. Commercial Tax Act, 1994. 
D 
The question which arose for consideration in the present appeal is 
whether the 'fryums' made by assessee-respondent fall under Entry 2, Part I, 
Schedule II which refers to 'cooked food' or under the residual entry in Part E 
VII, Schedule II of the of the M.P. Commercial Tax Act, 1994. 
Allowing the appeal, the Court 
HELD: 1.1. Section 2(g) of the M.P. Commercial Tax Act, 1994 defines 
the term 'cooked food'. It includes sweets, batasha, mishri, shrikhand, rabari, p 
doodhpak, tea and coffee but excludes ice-cream, kulfi, ice-candy, cakes, 
pastries, biscuits, chocolates, toffees, lozenges and mawa. The item 'cooked 
food' is inclusive definition which indicates. by illustration what the 
Jegislatures intended to mean when it has used the term 'cooked food'. Reading 
of the above inclusive part of the definition shows that only consumables are 
sought to be included in the term 'cooked food'. In the case of 'fryums' there 
is no dispute that the dough/base is a semi-food. There is also no doubt that 
in the case of 'fryums' a further cooking process was required. The 'fryums' 
came in plastic bags. These 'fryums' were required to be fried depending on 
the taste of the consumer. In the circumstances 'fryums' were like seviyan. 
G 
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SUPREME COURT REPORTS 
[2007] 5 S.C.R. 
A 'Fryums' were required to be fried in edible oil. That oil had to be heated. 
There was certain process required to be applied before 'fryums' become 
consumable. In these circumstances the item 'fryums' will not fall within the 
term 'cooked food' under Item 2 Part I of Schedule II to the 1994 Act It will 
fall under the residuary item "all other goods not included in any part of 
B Schedule I". [Para 12) [5-D-G] 
1.2. When the word 'includes' is used in the definition, as is the case 
under Section 2(g) of the 1994 Act, the legislature does not intend to restrict 
the definition; it makes the definition enumerative and not exhaustive, that is 
to say, the term defined will retain its ordinary meaning but its scope would 
C be extended to bring within the term certain matters which in its ordinary 
meaning may or may not comprise. The term 'cooked food' in Section 2(g) of 
the 1994 Act uses the word 'includes' in the definition. The said term 'cooked 
food' makes the definition enumerative when it includes within the said term 
sweets, batasha, mishri, shrikhand, doodpat, tea and coffee. When it 
enumerates items like sweets, mishri, batasha, dhoodpak, tea and coffee the 
D enumerated items help to probe into the legislative intent The legislative intent 
under Section 2(g) is to include consumables. 'Fryums' at the relevant time 
were not directly consumable. They were under-cooked items. They were semi-
cooked items. They required further process of frying and addition of 
preservatives to make them consumables even after the specified time. But 
E for the preservatives the items would have become stale. 
[Para 13) [5-H; 6-A-C) 
Bharat Co-operative Bank (Mumbai) Ltd. v. Co-operative Bank 
Employees Union, (2007) 5 SCALE 57, relied on. 
F 
Commissioner of Sales Tax MP., Indore v. Shri Ballabhdas Ishwardas, 
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1. 
Bombay Bazar, Khandwa, (1968) 21STC309 and Commissioner of Sales Tax, 
,_ 
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MP. v. India Coffee Workers Co-operative Society Ltd., Jabalpur, (1970) 25 
STC 43, referred to. 
CIVIL APPELLATE JURISDICTION : Civil Appeal No. 309 of2002. 
From the Judgment and Order dated 01.03.200 I of the High Court of 
Madhya Pradesh, Bench at Indore in LPA No. 40 of 200 I. 
Dr. N.M. Ghatate, C.D. Singh, Mer:isagar Samantaray and Vairagya 
Vardhan for the Appellants. 
COMMNR. Of COMMERCIAL TAX, INDORE v. T.TK HEAL TH CARE LTD. (KAPADIA, l.] 
3 
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Gautam Narayan, Amit Gupta, Ankit Singhal and Nikhil Nayyar for the 

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