https://www.taxtmi.com/caselaws?id=152654 The sales tax exemption for cooked food prepared and sold by specified traders, including halwais, applied to namkin where the assessee was found to be a halwai and the goods fell within the exempt category. The use of servants or payment of labour charges for preparation did not take the assessee outside the notification, because the exemption was not limited to a self-employed halwai. On that basis, the namkin sold by the assessee was treated as exempt from sales tax under Notification No. 965-V-ST dated 31 March 1964. en-us Mon, 10 Mar 1980 00:00:00 +0530 Mon, 08 Jul 2013 14:30:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152654 The sales tax exemption for cooked food prepared and sold by specified traders, including halwais, applied to namkin where the assessee was found to be a halwai and the goods fell within the exempt category. The use of servants or payment of labour charges for preparation did not take the assessee outside the notification, because the exemption was not limited to a self-employed halwai. On that basis, the namkin sold by the assessee was treated as exempt from sales tax under Notification No. 965-V-ST dated 31 March 1964. Case-Laws VAT and Sales Tax Mon, 10 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152654