Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of goods - rate of tax - KVAT - the very fact that UHT milk is incorporated in the Third Schedule as item No.118 clearly indicates that it is a value added product and cannot be compared with ordinary milk or pasteurized milk - HC
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