https://www.taxtmi.com/caselaws?id=150835 In construing the exemption entry for "cooked food" under the Bombay Sales Tax Act, the expression was read in its ordinary and contextual sense as food fit to be eaten, not as a term confined to a regular meal. Ice-cream, prepared from milk and other ingredients through a process involving substantial heat before freezing, was treated as falling within that meaning. The entry was also read as not limiting exemption to food consumed only at fixed meal hours. On the factual basis that the ice-cream was sold for consumption at the depots, the depots answered the description of eating houses for purposes of the exemption. en-us Tue, 25 Feb 1975 00:00:00 +0530 Thu, 23 May 2013 12:47:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150835 In construing the exemption entry for "cooked food" under the Bombay Sales Tax Act, the expression was read in its ordinary and contextual sense as food fit to be eaten, not as a term confined to a regular meal. Ice-cream, prepared from milk and other ingredients through a process involving substantial heat before freezing, was treated as falling within that meaning. The entry was also read as not limiting exemption to food consumed only at fixed meal hours. On the factual basis that the ice-cream was sold for consumption at the depots, the depots answered the description of eating houses for purposes of the exemption. Case-Laws VAT and Sales Tax Tue, 25 Feb 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150835