https://www.taxtmi.com/caselaws?id=158945 Falooda was held not to fall within the inclusive milk-products entry because, in common parlance and by its preparation, it is a cooked food/drink made from ingredients such as vermicelli, sago, sugar syrup and fruits. The court applied the language of the relevant schedule entry and the article's true commercial character, and rejected reliance on the assessee's earlier self-classification. Falooda was therefore classifiable as cooked food under the separate entry for cooked food including beverages, rather than as a milk product under the milk-products entry. 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 was held not to fall within the inclusive milk-products entry because, in common parlance and by its preparation, it is a cooked food/drink made from ingredients such as vermicelli, sago, sugar syrup and fruits. The court applied the language of the relevant schedule entry and the article's true commercial character, and rejected reliance on the assessee's earlier self-classification. Falooda was therefore classifiable as cooked food under the separate entry for cooked food including beverages, rather than as a milk product under the milk-products entry. Case-Laws VAT and Sales Tax Mon, 04 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158945