https://www.taxtmi.com/caselaws?id=150705 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. en-us Wed, 27 Mar 1974 00:00:00 +0530 Tue, 21 May 2013 16:11:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150705 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. Case-Laws VAT and Sales Tax Wed, 27 Mar 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150705