https://www.taxtmi.com/caselaws?id=128965 Chhana was treated as cooked food under Item 7 of the Schedule to the Bengal Finance (Sales Tax) Act, 1941 because boiling milk was an integral step in its preparation. The addition of acid after boiling did not remove the cooking element, and the fact that further processing was needed to complete the product did not change its character. On the admitted facts, chhana was a recognised milk food falling within the exemption, so it was not liable to sales tax and the assessment order was unsustainable. en-us Tue, 01 Jun 1965 00:00:00 +0530 Mon, 15 Apr 2013 16:51:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128965 Chhana was treated as cooked food under Item 7 of the Schedule to the Bengal Finance (Sales Tax) Act, 1941 because boiling milk was an integral step in its preparation. The addition of acid after boiling did not remove the cooking element, and the fact that further processing was needed to complete the product did not change its character. On the admitted facts, chhana was a recognised milk food falling within the exemption, so it was not liable to sales tax and the assessment order was unsustainable. Case-Laws VAT and Sales Tax Tue, 01 Jun 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128965