1980 (11) TMI 143

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..... of Revenue has referred the following question of law for the opinion of this Court: "Whether, under the facts and circumstances of the case, ice-cream is cooked food and will be covered by item No. 8 of Part I of Schedule II appended to the M.P. General Sales Tax Act, 1958?" 2.. The facts giving rise to this reference briefly stated are as follows: The assessee runs a coffee house where ice-c .....

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..... to the Act. Consequently the appeal of the assessee was allowed and the order of the Commissioner was set aside. At the instance of the department the Board of Revenue has referred the aforesaid question of law for the opinion of this Court. 3.. In Commissioner of Sales Tax v. Regal Dairy, Mhow[1981] 47 S.T.C. 374., a Division Bench of this Court has taken the view that "mawa" is a cooked food .....

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