M.R.A.Ansari - (1.) The common question that arises for determination in these writs and sales tax reference is whether ice-cream is a milk product within the meaning of entry 12 in the Second Schedul; of the Bengal Finance (Sales Tax) Act, 1.41 as extended to the Union Territory of Delhi (hereinafter called as the Act) and, therefore. exempt from assessment from sales tax. All the abovswrit petitions and the sales tax references are disposed of by this common judgment. ? Editor
(2.) The petitioners in the several writ petitions as well as in the sales tax references are manu acturers of ice-cream, some of them being registered under the Act arid some of them being not so registered. According to the petitioners, ice-cream was prepared purely from milk and cream, although they admit that some other ragredients were also added for the parpose of giving different flavours to the ice-cream as well as for the purpose of stabilising it. The respondents, however. deny that- the ice cream manufactured by the petitioners was produced purely from milk and cream. According to them, the following articles, inter alia, constitute the base of all varieties of ice-cream ;- 1. Milk. 2. Cream. 3. Butter. 4. Sugar 5. G.M.S (smoothex). 6. Straps. 7. Milk powder.
(3.) In addition, essences are used as flavouriag agents in some varieties of ice-cream and, fresh fruits, tinned fruits, and dried fruits are also used in other varieties.;