Sales Tax Act, 1951 Court Decision S. 7. Central Board of Revenues' Circular No. 2 of 1972-Sales Tax-Not exempted on Ice cream, Ice cream mix vide item No. 22 of Notification No. 7 dated 27th June, 1951 as amended by S.R.O. 475 (K)/65 dated 1461965. P L J 1981 Tr. C. (Taxation) 200 S. 25-False prosecution for filing-Proceedings ...