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2015 (9) TMI 778 - HC - VAT and Sales TaxLevy of vat / sales tax on Ice cream - classification - covered by the term “Sweet and Sweetmeats” or not - Bombay Sales Tax Act, 1959 - Held that:- in ordinary parlance as also considering the object of the notification entry 374, we are certain that the contention on behalf of the applicant that 'Ice-cream' can be included within the words “sweet and sweetmeats” as contained in notification entry 374 cannot be accepted. - Decided against the assessee.
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