Milk product classification includes items produced from milk, making kattimore taxable under the sales tax entry.

An item produced from milk was held to fall within the ordinary and wide meaning of "milk product" in Entry 3 of the First Schedule to the Kerala General Sales Tax Act, 1963. The court rejected the narrower view that kattimore was merely a by-product outside the entry, and treated the statutory language as covering dairy products made from milk unless a narrower meaning is shown. On that construction, kattimore was exigible to sales tax and the Revenue's revision succeeded.

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Issues: Whether kattimore is a milk product and liable to tax under Entry 3 of the First Schedule to the Kerala General Sales Tax Act, 1963.

Analysis: The dispute turned on the meaning of "milk product" in Entry 3 of the First Schedule, which covers dairy products including milk products, milk powder, baby food, ghee, cheese and butter. The Revenue's case was that kattimore, being produced from milk, answers that description. The view of the Appellate Tribunal that it was only a by-product of milk and therefore outside the entry was rejected. The term "product" was held to mean a thing produced out of or from milk, and kattimore was treated as falling within that ordinary and wide meaning.

Conclusion: Kattimore is a product of milk under Entry 3 of the First Schedule to the Kerala General Sales Tax Act, 1963, and the turnover was exigible to tax. The revision was allowed in favour of the Revenue.

Ratio Decidendi: An item produced from milk falls within a sales-tax entry covering milk products unless the statutory language indicates a narrower meaning.

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