1978 (8) TMI 207

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....s exempt from tax. The Judge (Revisions) had held that kulfi is a cooked food and not milk food. This has led to the reference of three questions to this Court. "(1) Whether, in view of the facts and circumstances of the case, kulfi is cooked food? (2) Whether kulfi is milk product and exempt under Notification No. ST-911/X dated 31st March, 1956? (3) Whether kulfi is taxable under Notifi....

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....n order to strengthen this conclusion reference may be made to the case of Commissioner of Sales Tax, U.P. v. Jassu Ram[1976] 38 S.T.C. 461; 1976 U.P.T.C. 584., wherein the question was whether biscuits were cooked food. It was held that although cooking involves the process of application of heat, the word "cooked food" as occurring in Notification No. ST-3612/X-900(21)-69 dated 1st July, 1969, a....

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....but excluding (1) products sold in sealed containers; and (2) sweetmeat." Modification made by the notification dated 16th February, 1965, was that entry No. 10 was substituted by the following entry: "Milk and milk products but excluding (1) products sold in sealed containers; (2) sweetmeat; (3) ghee; (4) butter and cream." Thus, the entry so far as milk product is concerned, excluding s....