1979 (5) TMI 143

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....stion of law involved for our consideration is whether "ice-cream" is milk product and its turnover is exempt from sales tax under section 4 of the U.P. Sales Tax Act. 2.. There were two notifications issued from time to time by the State Government under section 4 of the Act. In the notification published in the U.P. Gazette on 31st March, 1956, entry No. 10 of List II described "milk" and "mi....

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.... section 4 of the Act. 4.. The question that arises is whether "ice-cream" is a milk product or not. The word "milk product" has not been defined in the notification but a particular commodity can be said to be a "milk product" if it is produced from it. "Ice-cream" according to the learned counsel for the department has in addition to the milk, dry-fruits, essence and gum. But the addition ....