https://www.taxtmi.com/caselaws?id=152444 Ice-candy was analysed for sales tax classification by reference to its ordinary commercial understanding. Because it is manufactured by freezing rather than heat, and is not ordinarily taken at meals, it was not treated as cooked food. It also did not qualify as confectionery, since confectionery in common parlance denotes sweetmeats with sugar as the main ingredient, whereas ice is the main ingredient in ice-candy. The item therefore fell outside both notified categories and remained taxable only as an unclassified item. en-us Wed, 17 Jan 1979 00:00:00 +0530 Wed, 03 Jul 2013 17:00:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152444 Ice-candy was analysed for sales tax classification by reference to its ordinary commercial understanding. Because it is manufactured by freezing rather than heat, and is not ordinarily taken at meals, it was not treated as cooked food. It also did not qualify as confectionery, since confectionery in common parlance denotes sweetmeats with sugar as the main ingredient, whereas ice is the main ingredient in ice-candy. The item therefore fell outside both notified categories and remained taxable only as an unclassified item. Case-Laws VAT and Sales Tax Wed, 17 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152444