Specific tariff entry controls classification of UHT milk, keeping it taxable despite broader milk exemption.

UHT milk is treated as a distinct scheduled product under the Kerala Value Added Tax Act and is not covered by the exempt entries for fresh or pasteurised milk. The analysis notes that the invoice described the goods as UHT milk, the Third Schedule specifically listed UHT milk, and classification could not be shifted to a broader exemption merely because the product remained in liquid form or because no separate HSN entry existed. The specific tariff description controlled, so UHT milk was taxable under the Third Schedule and the challenge to the assessment orders failed.

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Issues: Whether ultra heat treated milk is classifiable as exempted milk under Entry 19 of the First Schedule to the Kerala Value Added Tax Act or as taxable UHT milk under Entry 118 of the Third Schedule.

Analysis: The product disclosed in the invoice was UHT milk. The exempting entry covered fresh milk and pasteurised milk, whereas the Third Schedule contained a specific entry for UHT milk. The form of the product as liquid or powder did not control the classification when the schedule itself specifically identified UHT milk. The absence of a specific HSN entry for UHT milk did not justify treating it as ordinary milk, and the fact that skimmed milk appeared in powder form did not alter the classification of UHT milk. The specific scheduled entry showed that the product was treated as a distinct value added product.

Conclusion: UHT milk is not exempt under the First Schedule and is taxable under the specific entry in the Third Schedule; the challenge to the assessment orders fails.

Ratio Decidendi: Where a statute contains a specific tariff or schedule entry for a product, classification must be made under that specific entry and not by resort to a broader exempting entry for a different description of goods.

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