https://www.taxtmi.com/caselaws?id=152809 Condensed milk was treated as falling within a sales tax exemption for "milk" because its processing by dehydration and addition of sugar or preservative did not alter its essential identity. Applying the common or popular understanding of milk, the product remained milk despite transformation, and partial processing alone was insufficient to remove it from the exemption. The revision seeking to deny the exemption therefore failed, and condensed milk continued to qualify for exempt treatment as milk. en-us Thu, 09 Aug 1979 00:00:00 +0530 Thu, 11 Jul 2013 14:53:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152809 Condensed milk was treated as falling within a sales tax exemption for "milk" because its processing by dehydration and addition of sugar or preservative did not alter its essential identity. Applying the common or popular understanding of milk, the product remained milk despite transformation, and partial processing alone was insufficient to remove it from the exemption. The revision seeking to deny the exemption therefore failed, and condensed milk continued to qualify for exempt treatment as milk. Case-Laws VAT and Sales Tax Thu, 09 Aug 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152809