The assessee is a dealer of kulfi. The assessees contention was that kulfi, being a milk product, was exempt from tax. The Judge (Revisions) had held that kulfi is a cooked food and not milk food. This has led to the reference of three questions to this Court.

" (1) Whether, in view of the facts and circumstances of the case, kulfi is cooked food ?

(2) Whether kulfi is milk product and exempt under Notification No. ST-911/x dated 31st March, 1956 ?

(3) Whether kulfi is taxable under Notification No. ST-775/x - 900 (16)-1964 dated 16th February, 1965 ?"

Although the process of manufacture of kulfi is not set out in the revisional order, it is detailed in the statement of the case. Parties have not disputed the method of manufacture of kulfi as set out in the statement of the case. Kulfi is prepared from milk. The milk is first heated till it becomes viscid. Then sugar, dry fruits and essence are mixed in this and the paste is filled in small containers. These containers are then sealed and put in a freezer and after they solidify, the seals are broken and the kulfi is sold to customers.

Turning to the first question as to whether kulfi is a cooked food, the process of