https://www.taxtmi.com/caselaws?id=149967 Lassi was treated as a milk product for purposes of exemption under section 4(1) of the U.P. Sales Tax Act and the relevant notification. The court held that the listed milk products in the notification, including chhena and dahi, were illustrative and not exhaustive. Because lassi is prepared from dahi by adding water and churning it, it retains the character of a milk product. Its indirect derivation from dahi rather than directly from milk did not exclude it from exemption. The result was that lassi qualified for sales tax exemption under Notification No. ST-911/X dated 31 March 1956. en-us Fri, 13 Nov 1970 00:00:00 +0530 Mon, 06 May 2013 18:43:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149967 Lassi was treated as a milk product for purposes of exemption under section 4(1) of the U.P. Sales Tax Act and the relevant notification. The court held that the listed milk products in the notification, including chhena and dahi, were illustrative and not exhaustive. Because lassi is prepared from dahi by adding water and churning it, it retains the character of a milk product. Its indirect derivation from dahi rather than directly from milk did not exclude it from exemption. The result was that lassi qualified for sales tax exemption under Notification No. ST-911/X dated 31 March 1956. Case-Laws VAT and Sales Tax Fri, 13 Nov 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149967