https://www.taxtmi.com/caselaws?id=153345 Ice-cream is treated as a milk product where milk remains its main constituent, even if minor ingredients such as dry fruits, essence, flavour or gum are added. In interpreting the exemption entry, the term is to be understood in common parlance and by its essential character, not by the presence of incidental additives. On that basis, turnover of ice-cream falls within the sales tax exemption under the notification dated 16 February 1965 issued under section 4 of the U.P. Sales Tax Act. en-us Thu, 03 May 1979 00:00:00 +0530 Mon, 22 Jul 2013 16:39:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153345 Ice-cream is treated as a milk product where milk remains its main constituent, even if minor ingredients such as dry fruits, essence, flavour or gum are added. In interpreting the exemption entry, the term is to be understood in common parlance and by its essential character, not by the presence of incidental additives. On that basis, turnover of ice-cream falls within the sales tax exemption under the notification dated 16 February 1965 issued under section 4 of the U.P. Sales Tax Act. Case-Laws VAT and Sales Tax Thu, 03 May 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153345