1980 (11) TMI 143

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....under section 44(1) of the M.P. General Sales Tax Act, 1958 (hereinafter referred to as the Act), the Board of Revenue has referred the following question of law for the opinion of this Court: "Whether, under the facts and circumstances of the case, ice-cream is cooked food and will be covered by item No. 8 of Part I of Schedule II appended to the M.P. General Sales Tax Act, 1958?" 2.. The f....

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....am is a cooked food and was rightly taxed by the assessing authority under entry No. 8 of Part I of Schedule II to the Act. Consequently the appeal of the assessee was allowed and the order of the Commissioner was set aside. At the instance of the department the Board of Revenue has referred the aforesaid question of law for the opinion of this Court. 3.. In Commissioner of Sales Tax v. Regal D....