https://www.taxtmi.com/caselaws?id=150581 Condensed milk is treated in common parlance as milk where ordinary processing leaves its essential identity intact; removal of water and concentration do not by themselves make it a different commodity, unlike goods such as ghee, butter, cream, chhena, or khoa. On that basis, it falls within the State exemption for milk and its turnover is not taxable under that provision. A separate exemption tied to sale conditions, such as exclusion of goods sold in sealed containers, is only a conditional exemption and does not amount to a general exemption for section 8(2A) of the Central Sales Tax Act. If condensed milk were only a milk product, it would not qualify on that ground. en-us Fri, 20 Jul 1973 00:00:00 +0530 Sat, 18 May 2013 18:02:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150581 Condensed milk is treated in common parlance as milk where ordinary processing leaves its essential identity intact; removal of water and concentration do not by themselves make it a different commodity, unlike goods such as ghee, butter, cream, chhena, or khoa. On that basis, it falls within the State exemption for milk and its turnover is not taxable under that provision. A separate exemption tied to sale conditions, such as exclusion of goods sold in sealed containers, is only a conditional exemption and does not amount to a general exemption for section 8(2A) of the Central Sales Tax Act. If condensed milk were only a milk product, it would not qualify on that ground. Case-Laws VAT and Sales Tax Fri, 20 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150581