Milk product exemption applied where sweetened bottled milk retained its essential character despite added dry fruits.

Sweetened milk sold with dry fruits in bottles was treated as milk in substance, because the undisputed manufacturing and sale process showed its essential character remained milk. The addition of dry fruits and bottling with caps did not alter that nature, and the exclusion for milk products sold in sealed containers applied only to milk products, not milk itself. The commodity therefore fell within the exemption entry as milk or a milk product and was not liable to sales tax.

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Issues: Whether the commodity sold as milk badam, being sweetened milk with dry fruits and sold in bottles, was milk or milk product falling within the exemption entry and therefore not liable to sales tax.

Analysis: The commodity was found, on the undisputed facts and the process of manufacture and sale, to be basically milk. The addition of dry fruits did not alter its essential character. Mere bottling with caps did not change the nature of the product. The exclusion regarding milk products sold in sealed containers applied to milk products and not to milk itself.

Conclusion: The commodity was exempt as milk or milk product within the relevant entry, and its sale in bottles did not make it taxable.

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