Sales tax classification of falooda turns on common parlance and entry language, placing it under cooked food, not milk products.

Falooda was held not to fall within the inclusive milk-products entry because, in common parlance and by its preparation, it is a cooked food/drink made from ingredients such as vermicelli, sago, sugar syrup and fruits. The court applied the language of the relevant schedule entry and the article's true commercial character, and rejected reliance on the assessee's earlier self-classification. Falooda was therefore classifiable as cooked food under the separate entry for cooked food including beverages, rather than as a milk product under the milk-products entry.

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Issues: Whether falooda is classifiable as a milk product under entry 122 of Schedule I to the Kerala General Sales Tax Act, 1963, or as cooked food including beverages under entry 57 of Schedule I to the said Act.

Analysis: Falooda was found to be prepared by a cooking process involving ingredients such as vermicelli, sago, rice, sugar syrup, dry fruits and fresh fruits, and was understood in common parlance as a liquid prepared for drinking. Entry 122 was held to be an inclusive entry covering specified milk products such as milk powder, baby food, ghee, cheese and butter, and falooda did not answer that description. The fact that the assessee had earlier treated it as a milk product was held not to control its true classification. The article was held not to be a multi-point item at the general rate, but to answer the description of cooked food.

Conclusion: Falooda is not a milk product under entry 122 and is classifiable as cooked food under entry 57.

Ratio Decidendi: For sales tax classification, the true nature of the article in common parlance and the language of the relevant entry control, and an inclusive entry covering specified milk products cannot be extended to an article that does not share that class.

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