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TMI Blog1978 (8) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Notification No. ST-775/X900(16)-1964 dated 16th February, 1965?" Although, the process of manufacture of kul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, applies only to such food, which is cooked and is taken in a meal, that is, at breakfast, lunch or dinner. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 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 such items with which we are not concerned, has remained unchanged. The word "milk product" has not been defined ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder both the notifications. The first question is answered by saying that kulfi is not a cooked food and the second that kulfi is a milk product and is exempt under the notification dated 31st March, 1956. Answer to the third question is that kulfi is not taxable under the notification dated 16th February, 1965. The assessee is entitled to his costs, which are assessed at Rs. 200. Reference a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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