Food Colours And Syrup Essences - Definition - Law Dictionary Home Dictionary Definition food-colours-and-syrup-essences

Definition :

Food colours and syrup essences, words 'food colours' and 'syrup essences' which are descrip-tive of the class of goods the sales of which are to be taxed under the U.P. Sales Tax Act, 1948 have to be construed in the sense in which they are popularly understood by those who deal in them and who purchase and use them, Commissioner of Sales Tax v. S.N. Brothers, AIR 1973 SC 78 (82): (1973) 3 SCC 496: (1973) 2 SCR 852. [UP Sales Tax Act, (15 of 1948)]