https://www.taxtmi.com/caselaws?id=153075 Ice-cream was held to fall within the expression "cooked food" for sales tax classification because the preparation involved boiling of milk, bringing it within food articles made fit for eating by a heating process such as boiling, roasting or baking. Applying that interpretation, the Court held that ice-cream answers item No. 8 of Part I of Schedule II to the M.P. General Sales Tax Act, 1958, and the assessee's classification was upheld while the department's contrary stand was rejected. en-us Tue, 18 Nov 1980 00:00:00 +0530 Wed, 17 Jul 2013 11:59:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153075 Ice-cream was held to fall within the expression "cooked food" for sales tax classification because the preparation involved boiling of milk, bringing it within food articles made fit for eating by a heating process such as boiling, roasting or baking. Applying that interpretation, the Court held that ice-cream answers item No. 8 of Part I of Schedule II to the M.P. General Sales Tax Act, 1958, and the assessee's classification was upheld while the department's contrary stand was rejected. Case-Laws VAT and Sales Tax Tue, 18 Nov 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153075