Cooked food classification under sales tax law: ice-cream and ice-candy fall outside the relevant schedule entry.

Ice-cream and ice-candy are not treated as cooked food for purposes of item 8 of Part I of Schedule II to the M.P. General Sales Tax Act, 1958. On a reference under section 44(1), the Court applied an existing Full Bench ruling on the same statutory question and held that the earlier conclusion remained binding. In the absence of any contrary decision by a larger Bench or the Supreme Court, a coordinate or smaller Bench must follow that precedent, and the goods therefore fall outside the scheduled entry.

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Issues: Whether ice-cream and ice-candy are cooked food and fall within item 8 of Part I of Schedule II appended to the M.P. General Sales Tax Act, 1958.

Analysis: The question arose on a reference under section 44(1) of the Act. The Court followed the Full Bench decision on the same point, which had already held that ice-cream and ice-candy are not cooked food and do not come within item 8 of Part I of Schedule II. In the absence of any decision of a larger Bench or of the Supreme Court taking a different view, that conclusion was binding and governed the references before the Court.

Conclusion: Ice-cream and ice-candy are not cooked food and are not covered by item 8 of Part I of Schedule II appended to the M.P. General Sales Tax Act, 1958.

Ratio Decidendi: A coordinate or smaller Bench must follow an existing Full Bench ruling on the same statutory question unless overruled by a larger Bench or by the Supreme Court.

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