https://www.taxtmi.com/caselaws?id=154224 In construing sales tax entries, the governing test is the common parlance or popular meaning of the commodity, not its scientific composition or manufacturing process. Applying that test, ice-cream and ice-candy are widely consumed articles but are not ordinarily understood by merchants or consumers as cooked food. A later amendment excluding them from the definition was treated as clarificatory, intended to remove doubt and declare legislative intent rather than to show earlier inclusion. Accordingly, ice-cream and ice-candy do not fall within item 8 of Part I of Schedule II to the Madhya Pradesh General Sales Tax Act, 1958. en-us Sun, 30 Aug 1981 00:00:00 +0530 Sat, 10 Aug 2013 12:51:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154224 In construing sales tax entries, the governing test is the common parlance or popular meaning of the commodity, not its scientific composition or manufacturing process. Applying that test, ice-cream and ice-candy are widely consumed articles but are not ordinarily understood by merchants or consumers as cooked food. A later amendment excluding them from the definition was treated as clarificatory, intended to remove doubt and declare legislative intent rather than to show earlier inclusion. Accordingly, ice-cream and ice-candy do not fall within item 8 of Part I of Schedule II to the Madhya Pradesh General Sales Tax Act, 1958. Case-Laws VAT and Sales Tax Sun, 30 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154224