Milk exemption survives where cream milk powder and butter do not alter milk's character under trade tax law.

Mixing cream milk powder and butter with milk did not alter the character of milk for exemption purposes under the U.P. Trade Tax Act. The Tribunal recorded a factual finding that the admixture did not change the essential nature of the product, and the Court accepted that finding. On that basis, it held that no question of law arose from the Tribunal's conclusion and that the exemption continued. The revision was dismissed, with the Tribunal's order treated as justified on the facts found.

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Issues: Whether the mixture of cream milk powder and butter in milk changes the character of milk so as to lose the exemption available under the U.P. Trade Tax Act.

Analysis: The Tribunal had recorded a finding of fact that mixing cream milk powder and butter with milk does not alter the character of milk. The Court accepted that finding and held that no question of law arose from the Tribunal's conclusion. On that basis, the Tribunal's order was found to be justified.

Conclusion: The mixture did not change the character of milk, and the exemption continued. The revision was dismissed.

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