https://www.taxtmi.com/caselaws?id=151041 Ice-cream was treated as cooked food for the purpose of the exemption entry under the Bombay Sales Tax Act, and sales for immediate consumption at a cabin fell within the entry even though there were no seating arrangements. The Court rejected the argument that the business was mainly one for sweetmeats, holding that ice-cream is not a sweetmeat in its ordinary commercial sense and that a distinction exists between sweets and sweetmeats. The exemption therefore applied to the ice-cream sales and tax could not be levied on that ground. en-us Mon, 01 Mar 1976 00:00:00 +0530 Mon, 27 May 2013 18:00:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151041 Ice-cream was treated as cooked food for the purpose of the exemption entry under the Bombay Sales Tax Act, and sales for immediate consumption at a cabin fell within the entry even though there were no seating arrangements. The Court rejected the argument that the business was mainly one for sweetmeats, holding that ice-cream is not a sweetmeat in its ordinary commercial sense and that a distinction exists between sweets and sweetmeats. The exemption therefore applied to the ice-cream sales and tax could not be levied on that ground. Case-Laws VAT and Sales Tax Mon, 01 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151041