Milk product classification: kattimore was treated as taxable under the Kerala sales tax schedule entry.

Kattimore was held to be a product of milk and therefore fell within entry 3 of the First Schedule to the Kerala General Sales Tax Act, 1963. The High Court followed its earlier view on the classification issue and rejected the Tribunal's contrary construction of the entry. On that basis, the Tribunal's finding was treated as legally erroneous, and kattimore was brought within the taxable category under the relevant schedule entry.

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Issues: Whether kattimore is a milk product taxable under entry 3 of the First Schedule to the Kerala General Sales Tax Act, 1963.

Analysis: The disputed turnover was examined only on the question whether kattimore fell within entry 3 of the First Schedule as a milk product. The Court followed its earlier view that kattimore is a product of milk and therefore answers the description in the relevant entry. On that basis, the Tribunal's contrary view was found to be erroneous in law.

Conclusion: Kattimore is taxable under entry 3 of the First Schedule to the Kerala General Sales Tax Act, 1963, and the finding of the Tribunal to the contrary was set aside.

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