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1980 (11) TMI 143 - HC - VAT and Sales Tax
The High Court of Madhya Pradesh held that ice-cream is considered cooked food and falls under entry 8 of Part I of Schedule II of the M.P. General Sales Tax Act, 1958. The Board of Revenue's decision was upheld, and the department's appeal was dismissed. (Case citation: 1980 (11) TMI 143 - MADHYA PRADESH HIGH COURT)
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