https://www.taxtmi.com/caselaws?id=153343 Milk-product exemptions under section 4 of the U.P. Sales Tax Act were treated as controlling for the relevant period, so ice-cream and lassi fell outside the net taxable turnover despite separate section 3-A notifications mentioning them for tax. The reasoning was that exemption notifications operated on the taxable turnover framework and prevailed where the items were already recognised as milk products in prior judicial interpretation. The later exclusion of ice-cream from the exemption was not relevant to the period in dispute. On that basis, ice-cream was held exempt and lassi was also held exempt, making the revising authority's contrary view unsustainable. en-us Tue, 22 Sep 1981 00:00:00 +0530 Mon, 22 Jul 2013 16:32:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153343 Milk-product exemptions under section 4 of the U.P. Sales Tax Act were treated as controlling for the relevant period, so ice-cream and lassi fell outside the net taxable turnover despite separate section 3-A notifications mentioning them for tax. The reasoning was that exemption notifications operated on the taxable turnover framework and prevailed where the items were already recognised as milk products in prior judicial interpretation. The later exclusion of ice-cream from the exemption was not relevant to the period in dispute. On that basis, ice-cream was held exempt and lassi was also held exempt, making the revising authority's contrary view unsustainable. Case-Laws VAT and Sales Tax Tue, 22 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153343