https://www.taxtmi.com/caselaws?id=264110 The court held that "sweet and sweetmeats" as mentioned in Notification entry 374 under the Bombay Sales Tax Act, 1959, do not encompass ice cream. Therefore, the concessional tax rate provided in the notification is applicable only to items falling under the first category of Schedule entry C-II-35(1), excluding ice cream. Consequently, the applicant's sales of ice cream are not eligible for the tax concession specified in the notification. The ruling favored the revenue over the assessee, with no cost orders issued. en-us Tue, 01 Sep 2015 00:00:00 +0530 Thu, 10 Mar 2016 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264110 The court held that "sweet and sweetmeats" as mentioned in Notification entry 374 under the Bombay Sales Tax Act, 1959, do not encompass ice cream. Therefore, the concessional tax rate provided in the notification is applicable only to items falling under the first category of Schedule entry C-II-35(1), excluding ice cream. Consequently, the applicant's sales of ice cream are not eligible for the tax concession specified in the notification. The ruling favored the revenue over the assessee, with no cost orders issued. Case-Laws VAT and Sales Tax Tue, 01 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264110