https://www.taxtmi.com/caselaws?id=158945 Falooda's sales tax classification turns on its true nature in common parlance and the wording of the relevant schedule entries. Prepared through a cooking process with ingredients including vermicelli, sago, rice, sugar syrup, dry fruits and fresh fruits, it is understood as a liquid intended for drinking. The inclusive entry for specified milk products does not extend to an article outside that class, regardless of the dealer's earlier treatment. Falooda is therefore classified as cooked food, including beverages, rather than as a milk product. en-us Mon, 04 Nov 1996 00:00:00 +0530 Mon, 11 Nov 2013 16:03:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158945 Falooda's sales tax classification turns on its true nature in common parlance and the wording of the relevant schedule entries. Prepared through a cooking process with ingredients including vermicelli, sago, rice, sugar syrup, dry fruits and fresh fruits, it is understood as a liquid intended for drinking. The inclusive entry for specified milk products does not extend to an article outside that class, regardless of the dealer's earlier treatment. Falooda is therefore classified as cooked food, including beverages, rather than as a milk product. Case-Laws VAT and Sales Tax Mon, 04 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158945