https://www.taxtmi.com/caselaws?id=151341 Milk-based preparations qualify for exemption as "milk" only where they retain the commercial identity of milk rather than becoming a distinct commodity. Milk khaja, prepared with milk, sugar, flavouring and ground cashew-nuts, contained added ingredients visibly present in the finished product. It was therefore treated as a separately prepared commodity, not milk alone, and did not fall within the Schedule B exemption under the Punjab General Sales Tax Act, 1948. A prior view concerning milk shake was distinguishable because its added ingredients had not altered milk's character in the same way. en-us Tue, 19 Oct 1976 00:00:00 +0530 Tue, 04 Jun 2013 17:14:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151341 Milk-based preparations qualify for exemption as "milk" only where they retain the commercial identity of milk rather than becoming a distinct commodity. Milk khaja, prepared with milk, sugar, flavouring and ground cashew-nuts, contained added ingredients visibly present in the finished product. It was therefore treated as a separately prepared commodity, not milk alone, and did not fall within the Schedule B exemption under the Punjab General Sales Tax Act, 1948. A prior view concerning milk shake was distinguishable because its added ingredients had not altered milk's character in the same way. Case-Laws VAT and Sales Tax Tue, 19 Oct 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151341