https://www.taxtmi.com/caselaws?id=154223 Ice-cream and ice-candy are not treated as cooked food for purposes of item 8 of Part I of Schedule II to the M.P. General Sales Tax Act, 1958. On a reference under section 44(1), the Court applied an existing Full Bench ruling on the same statutory question and held that the earlier conclusion remained binding. In the absence of any contrary decision by a larger Bench or the Supreme Court, a coordinate or smaller Bench must follow that precedent, and the goods therefore fall outside the scheduled entry. en-us Mon, 04 Oct 1982 00:00:00 +0530 Sat, 10 Aug 2013 12:49:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154223 Ice-cream and ice-candy are not treated as cooked food for purposes of item 8 of Part I of Schedule II to the M.P. General Sales Tax Act, 1958. On a reference under section 44(1), the Court applied an existing Full Bench ruling on the same statutory question and held that the earlier conclusion remained binding. In the absence of any contrary decision by a larger Bench or the Supreme Court, a coordinate or smaller Bench must follow that precedent, and the goods therefore fall outside the scheduled entry. Case-Laws VAT and Sales Tax Mon, 04 Oct 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154223