COMMISSIONER SALES TAX Vs. RITA ICE CREAM

JUDGEMENT

(1.) These cases have come up on a reference to us made by the Honourable single Judge in view of a conflict of decisions between single Judges in respect of the matter involved in the present revisions. STR Nos. 400, 401 and 402 of 1980 raise the question as to whether ice-cream is entitled to exemption from tax being a milk product, on the strength of notifications issued under Section 4 of the Act, in spite of the notifications issued under Section 3-A from time to time making ice-cream taxable under those notifications. STR No. 848 of 1980 raises the question as to whether lassi is entitled to exemption on the same score.

(2.) Before we refer to the conflicting decisions of this Court on the two items involved in the revisions, we may refer to the relevant notifications under Sections 4 and 3-A. We propose first to refer to the notifications under Section 4 exempting milk products from tax. The first notification on the subject is Notification No. ST-911/X dated 31st March, 1956. Item No. 10 of this notification is in the following terms : 10. Milk and milk products such as chhena, dahi, khoa, butter and cream but excluding (1) products sold in sealed containers; and (2) sweetmeats.

(3.) The next notification is ST-3506/X dated 10th May, 1956. This notification amended the earlier entry No. 10 and ran as under : 10. Milk and milk products such as chhena, dahi, khoa, butter and cream but excluding (1) products sold in sealed containers, (2) sweetmeats, and (3) ghee.