1982 (10) TMI 205 - HC - VAT and Sales Tax

Summary

The High Court of Madhya Pradesh ruled that ice-cream and ice-candy are not considered cooked food under the M.P. General Sales Tax Act, 1958, based on a previous Full Bench decision. The court stated that the items are not covered by item 8 of Part I of Schedule II. Each party will bear their own costs in this reference.