https://www.taxtmi.com/caselaws?id=128669 Condensed milk and milk powder sold in sealed containers were treated as milk products, not milk itself, so the exemption for milk did not apply under the U.P. Sales Tax Act. The notification distinguished milk from milk products and excluded sealed-container products, which brought the goods within tax. Business activity was also held to exist in Uttar Pradesh where goods were sent into the State and delivery and price realisation were completed through agents or bankers. On that basis, the assessee was regarded as a dealer carrying on business in Uttar Pradesh and was liable to assessment. en-us Thu, 21 Mar 1963 00:00:00 +0530 Wed, 10 Apr 2013 10:33:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128669 Condensed milk and milk powder sold in sealed containers were treated as milk products, not milk itself, so the exemption for milk did not apply under the U.P. Sales Tax Act. The notification distinguished milk from milk products and excluded sealed-container products, which brought the goods within tax. Business activity was also held to exist in Uttar Pradesh where goods were sent into the State and delivery and price realisation were completed through agents or bankers. On that basis, the assessee was regarded as a dealer carrying on business in Uttar Pradesh and was liable to assessment. Case-Laws VAT and Sales Tax Thu, 21 Mar 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128669