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    <title>1980 (10) TMI 186 - MADHYA PRADESH HIGH COURT</title>
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    <description>Mawa was held to fall within the expression &quot;cooked food&quot; under entry 8 of Part I of Schedule II to the M.P. General Sales Tax Act, 1958. The entry was read in context with the listed inclusions and exclusions, showing that it was intended to cover articles made fit for eating by a heating process such as boiling, roasting or baking. As mawa is prepared by heating milk, it was treated as covered by the entry in favour of the assessee.</description>
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      <description>Mawa was held to fall within the expression &quot;cooked food&quot; under entry 8 of Part I of Schedule II to the M.P. General Sales Tax Act, 1958. The entry was read in context with the listed inclusions and exclusions, showing that it was intended to cover articles made fit for eating by a heating process such as boiling, roasting or baking. As mawa is prepared by heating milk, it was treated as covered by the entry in favour of the assessee.</description>
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