https://www.taxtmi.com/caselaws?id=151935 Adding a small quantity of ginger, chilly and salt to butter milk does not change its essential character or commercial identity. Sambharam therefore continues to be butter milk for classification purposes and remains covered by Entry 49 of the First Schedule to the Kerala General Sales Tax Act. The contrary departmental clarification was not sustainable, and the commodity was treated as eligible for the reduced rate of tax. en-us Tue, 25 Nov 2008 00:00:00 +0530 Sat, 12 Apr 2014 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151935 Adding a small quantity of ginger, chilly and salt to butter milk does not change its essential character or commercial identity. Sambharam therefore continues to be butter milk for classification purposes and remains covered by Entry 49 of the First Schedule to the Kerala General Sales Tax Act. The contrary departmental clarification was not sustainable, and the commodity was treated as eligible for the reduced rate of tax. Case-Laws Service Tax Tue, 25 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151935