CTR/24/2022
2022 Latest Caselaw 1742 UK

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                                  CTR No. 24 of 2022
                                  Shri S.K.Mishra, ACJ.
                                  Shri R.C.Khulbe, J.

Mr. Pulak Raj Mullick, learned counsel for the revisionist.

Mr. Puja Banga, learned Brief Holder for the State.

Issue notice to the respondent. There is no need to issue formal notice as the respondents have already put in appearance through their respective counsel and have received the copy of the Revision.

The revision is admitted on the following substantial questions of law:

(i) Whether on facts, law and circumstances of the case, the ld. Commercial Tax Tribunal, Dehradun, Committed a manifest error of judgment in not appreciating that food obtained by hearing i.e. billing , baking, frying, roasting, grilling barbecuing, smoking streaming, brasing, microwaving etc., to make the food edible, would bring the food in the category of cooked food.

(ii) Whether on facts, law and circumstance of the case, the ld. Commercial Tax Tribunal, Dehradun committed a manifest error of judgment in not appreciating that cooking by heating, ensure that the final product is edible and fit to be consumed.

(iii) Whether on facts, law and circumstance of the case, the ld. Commercial Tax Tribunal, Dehradun committed a manifest error of judgment in not appreciating that the Tikki/patty, would have to be not fried or deep fried; and the Buns (with all the dressings of vegetables, sauces, cheese, mayonnaise, spices and/or non-vegetarian items and /or with Tikki/Patty) are to be joined together; and heated in the ovens to arrive at a stage of being edible; and then serviced not to the customers in the restaurants.

(iv) Whether on facts, law and circumstance of the case, the ld. Commercial Tax Tribunal, Dehradun, committed a manifest error of judgment in not appreciating that even the judgment of CST vs. Ballabh Das Ishwar (supra) does not go against the revisionist because Burger has Nutritional Values and is a square meal and is not a smack as it is sufficient to maintain life and growth and supply nourishment to the body.

(v) Whether on facts, law and circumstance of the case, the ld. Commercial Tax Tribunal, Dehradun committed a manifest error of judgment in not appreciating that even I n common trade parlance when we talk of burgers, we eat the same to be mitigate hunger and can be consumed during breakfast, lunch and dinner besides classification of the same based on Wikipedia and other dictionary meaning.

Connect this Revision along with CTR Nos. 04 of 2019 and 07 of 2019

(R.C.Khulbe, J.) (S.K.Mishra, ACJ.) 10.06.2022 Kaushal