1979 (5) TMI 143 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad ruled that "ice-cream" is considered a milk product and is exempt from sales tax under the U.P. Sales Tax Act. The judgment was based on the understanding that the main constituent of ice-cream is milk, even though it may contain additional ingredients. The court referenced a similar case from the Delhi High Court to support its decision. The revision was allowed, and the department was ordered to pay costs of Rs. 100 to the revisionist.