DEMO|

THE CHHATTISGARH VALUE ADDED TAX ACT, 2005
Chapter I - Preliminary

Body 2. Definitions

In this Act, unless there is anything repugnant in the subject or context,-

(e-b). "Cooked food" (Omitted w.e.f. 24-8-2017) includes sweets and sweetmeats, namkeen, mishri, batasha, chironji, shrikhand, rabadi, doodhpak, prepared tea and prepared coffee but excludes ice-cream, kulfi, ice-candy, non-alcoholic drink containing ice-cream, cakes, pastries, biscuits, chocolates, toffees, lozenges, peppermint drops and mawa;