M/S Vadilal Daiy International Ltd vs The State Of Maharashtra on 1 September, 2015
19. Mr. Joshi then relied on the decision of the Division Bench
of this Court in the case of Commissioner of Sales Tax vs. Mangharam
and Company (supra). The issue which fell for consideration of the
Division Bench was similar to one which was fell for consideration in
the case of Pure Ice-cream Company as to whether 'Ice-cream' is a
cooked food in entry no.14 of schedule A and as such, exempted from
tax. The claim of the assessee was that the 'Ice-cream' sold by it at its
place of business at Apollo Bunder was exempted from tax as per entry
14 of schedule A of the Act.