Milk products exemption covers ice-cream under commercial understanding, rejecting ejusdem generis limitation on the sales tax entry.

Ice-cream was held to fall within the expression "milk products" in entry No. 12 of the Second Schedule to the Bengal Finance (Sales Tax) Act, 1941, because the term was not defined in the Act and had to be understood in its popular and commercial sense rather than by a technical or scientific meaning. On that approach, ice-cream was treated as a milk product due to its substantial milk content and common commercial understanding. The attempt to limit the entry by ejusdem generis was rejected, as the wording "fresh milk ... and milk products" created a distinct and broader exempt category. Its sale was therefore exempt from sales tax under section 6.

---

---

Issues: Whether ice-cream is a milk product within entry No. 12 of the Second Schedule to the Bengal Finance (Sales Tax) Act, 1941, and thus exempt from sales tax under section 6 of the Act.

Analysis: The expression "milk products" was not defined in the Act, so it had to be construed in its popular and commercial sense rather than by a technical or scientific meaning. Ice-cream, as understood in common parlance and as recognised in food standards and related governmental references, contains substantial milk content and is treated as a milk product. The attempt to confine entry No. 12 by ejusdem generis was rejected because the words "fresh milk ... and milk products" indicated a distinct and broader exempt category. The fact that certain specific milk items were separately mentioned elsewhere did not make the entry exhaustive.

Conclusion: Ice-cream is a milk product within entry No. 12 and its sale is exempt from assessment to sales tax under section 6 of the Act.

---