https://www.taxtmi.com/caselaws?id=152518 Kulfi was held not to be "cooked food" because the expression in the taxing notification was confined to food cooked and taken as a meal, not every article prepared with heat. It was also held to be a milk product because milk remained its main constituent and the added ingredients only imparted sweetness and flavour. As a result, kulfi fell within the milk-product exemption and was not taxable under the later notification, so the assessee succeeded. en-us Thu, 24 Aug 1978 00:00:00 +0530 Fri, 05 Jul 2013 18:16:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152518 Kulfi was held not to be "cooked food" because the expression in the taxing notification was confined to food cooked and taken as a meal, not every article prepared with heat. It was also held to be a milk product because milk remained its main constituent and the added ingredients only imparted sweetness and flavour. As a result, kulfi fell within the milk-product exemption and was not taxable under the later notification, so the assessee succeeded. Case-Laws VAT and Sales Tax Thu, 24 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152518