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1978 (8) TMI 207 - ALLAHABAD HIGH COURTExtract: .......ing 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 answered accordingly.
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