https://www.taxtmi.com/caselaws?id=160683 An inclusive statutory definition of "cooked food", coupled with an exhaustive exclusion clause, covers edible products prepared by a cooking or heating process unless they are expressly excluded. Applying that approach, fryums made by mixing, thermal conditioning, shaping and drying by heating were treated as food that had undergone cooking because they are ready to eat after frying. The analysis also relied on the earlier view that wafers and chips fall within cooked food. Fryums were therefore treated as cooked food for sales tax purposes and placed under the cooked-food entry rather than the residuary entry. en-us Fri, 08 Sep 2000 00:00:00 +0530 Sat, 21 Dec 2013 18:33:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160683 An inclusive statutory definition of "cooked food", coupled with an exhaustive exclusion clause, covers edible products prepared by a cooking or heating process unless they are expressly excluded. Applying that approach, fryums made by mixing, thermal conditioning, shaping and drying by heating were treated as food that had undergone cooking because they are ready to eat after frying. The analysis also relied on the earlier view that wafers and chips fall within cooked food. Fryums were therefore treated as cooked food for sales tax purposes and placed under the cooked-food entry rather than the residuary entry. Case-Laws VAT and Sales Tax Fri, 08 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160683