https://www.taxtmi.com/caselaws?id=162031 Ice-cream manufactured and served in an ice-cream parlour was held not to be "cooked food" for purposes of the Kerala General Sales Tax Act exemption. The expression was construed in its ordinary and popular sense, as understood in the relevant market, and the final character of the product was treated as decisive. Although the manufacture of ice-cream may involve heating at an intermediate stage, that process does not convert the finished commodity into cooked food. Earlier decisions on restaurants, refreshment houses, and bakery items were found not to govern this specific classification issue, so the exemption did not apply. en-us Thu, 20 Jul 2006 00:00:00 +0530 Fri, 14 Feb 2014 17:08:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162031 Ice-cream manufactured and served in an ice-cream parlour was held not to be "cooked food" for purposes of the Kerala General Sales Tax Act exemption. The expression was construed in its ordinary and popular sense, as understood in the relevant market, and the final character of the product was treated as decisive. Although the manufacture of ice-cream may involve heating at an intermediate stage, that process does not convert the finished commodity into cooked food. Earlier decisions on restaurants, refreshment houses, and bakery items were found not to govern this specific classification issue, so the exemption did not apply. Case-Laws VAT and Sales Tax Thu, 20 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162031