CARAVAN SOFTIES Vs. STATE OF KERALA

JUDGEMENT

(1.) Common question arises in these Revision Petitions and therefore, they are disposed of by a common Judgment.

(2.) The question that is to be decided is whether ice cream manufactured by the petitioner and served to the customers in the petitioner's Ice Cream Parlour is exempt on the ground that it is cooked food. "Cooked food" falls in Entry 12 of Schedule III of the KGST Act and it is exempt. Entry 12 reads as follows:

(3.) The word "cook" is defined in Concise Oxford Dictionary as meaning "prepare food by heating". The process of making ice cream is set out by the petitioner in the Revision Petition as follows: