Cooked food classification under sales tax includes ice-cream prepared through boiling of milk, the Court held.

Ice-cream was held to fall within the expression "cooked food" for sales tax classification because the preparation involved boiling of milk, bringing it within food articles made fit for eating by a heating process such as boiling, roasting or baking. Applying that interpretation, the Court held that ice-cream answers item No. 8 of Part I of Schedule II to the M.P. General Sales Tax Act, 1958, and the assessee's classification was upheld while the department's contrary stand was rejected.

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Issues: Whether ice-cream is "cooked food" and falls within item No. 8 of Part I of Schedule II to the M.P. General Sales Tax Act, 1958.

Analysis: The expression "cooked food" was treated as covering articles made fit for eating by a heating process such as boiling, roasting or baking. Ice-cream preparation involves boiling of milk, which brings it within the same class of food articles. Following the earlier view that similar milk-based preparation was cooked food, the Court held that ice-cream answers the statutory description.

Conclusion: Ice-cream is cooked food and is covered by item No. 8 of Part I of Schedule II to the M.P. General Sales Tax Act, 1958.

Final Conclusion: The question referred was answered in the affirmative, confirming the assessee's classification and rejecting the department's stand.

Ratio Decidendi: Food prepared through a heating process that makes it fit for eating falls within the statutory expression "cooked food" for sales tax classification.

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