https://www.taxtmi.com/caselaws?id=152818 The term "milk products" in the U.P. Sales Tax exemption notification was construed by its ordinary language and commercial understanding because neither the Act nor the Rules defined it. The broad wording, including the illustrative phrase "such as," showed an intention to cover products beyond the named examples, while the exclusion of sweetmeats sold in sealed containers supported a wider reading of milk-based goods. On that basis, ice-cream, being made from milk, cream and milk solids, was treated as a milk product and therefore fell within the exemption from sales tax. en-us Tue, 10 Jul 1979 00:00:00 +0530 Thu, 11 Jul 2013 15:14:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152818 The term "milk products" in the U.P. Sales Tax exemption notification was construed by its ordinary language and commercial understanding because neither the Act nor the Rules defined it. The broad wording, including the illustrative phrase "such as," showed an intention to cover products beyond the named examples, while the exclusion of sweetmeats sold in sealed containers supported a wider reading of milk-based goods. On that basis, ice-cream, being made from milk, cream and milk solids, was treated as a milk product and therefore fell within the exemption from sales tax. Case-Laws VAT and Sales Tax Tue, 10 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152818