https://www.taxtmi.com/caselaws?id=150201 Milk shake sold by the assessee was prepared by a simple mechanical process from milk with sugar and flavouring, without any manufacturing change in its essential composition. The decisive point was that milk retained its essential character in the milk shake and was commercially understood as akin to milk; it was also treated as a milk product within the exemption entry for milk and milk products. On that basis, milk shake was not an unclassified taxable article and fell within the sales tax exemption under Notification No. ST-3506/X dated 10 May 1956. en-us Thu, 10 Feb 1972 00:00:00 +0530 Fri, 10 May 2013 11:18:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150201 Milk shake sold by the assessee was prepared by a simple mechanical process from milk with sugar and flavouring, without any manufacturing change in its essential composition. The decisive point was that milk retained its essential character in the milk shake and was commercially understood as akin to milk; it was also treated as a milk product within the exemption entry for milk and milk products. On that basis, milk shake was not an unclassified taxable article and fell within the sales tax exemption under Notification No. ST-3506/X dated 10 May 1956. Case-Laws VAT and Sales Tax Thu, 10 Feb 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150201