https://www.taxtmi.com/caselaws?id=103672 Under the U.P. Sales Tax Act, a later notification prescribing a tax rate for ice-cream was treated as withdrawing an earlier exemption for milk and milk products. The text explains that sections 3, 3-A and 4 operate as a composite taxing scheme, so a subsequent rate notification for goods previously exempted can indicate an intention to end the exemption without a separate revocation notification. On that basis, the turnover relating to ice-cream was held taxable and the contrary orders were set aside. en-us Tue, 10 May 1994 00:00:00 +0530 Fri, 02 Jun 2017 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103672 Under the U.P. Sales Tax Act, a later notification prescribing a tax rate for ice-cream was treated as withdrawing an earlier exemption for milk and milk products. The text explains that sections 3, 3-A and 4 operate as a composite taxing scheme, so a subsequent rate notification for goods previously exempted can indicate an intention to end the exemption without a separate revocation notification. On that basis, the turnover relating to ice-cream was held taxable and the contrary orders were set aside. Case-Laws VAT and Sales Tax Tue, 10 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103672