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1982 (10) TMI 205 - HC - VAT and Sales TaxExtract: .......answer to the question referred to this Court, therefore, is that on the facts and circumstances of the case, ice-cream and ice-candy are not cooked food and are not covered by item 8 of Part I of Schedule II appended to the M.P. General Sales Tax Act, 1958. 5.. In the circumstances of the case, parties shall bear their own costs of this reference.
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