https://www.taxtmi.com/caselaws?id=154026 Skimmed milk powder was treated as falling within the exemption entry for "milk, whole or separated or reconstituted" under the Bombay Sales Tax Act, 1959, because the statutory wording was read broadly, the legislative history showed no restriction to fresh liquid milk alone, and milk powder was understood as dehydrated milk retaining its essential character. The court also accepted that there was material before the Tribunal to support the common-parlance finding that skimmed milk powder is regarded as milk. On that basis, the exemption was applied in favour of the assessee. en-us Thu, 25 Nov 1982 00:00:00 +0530 Tue, 19 Aug 2014 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154026 Skimmed milk powder was treated as falling within the exemption entry for "milk, whole or separated or reconstituted" under the Bombay Sales Tax Act, 1959, because the statutory wording was read broadly, the legislative history showed no restriction to fresh liquid milk alone, and milk powder was understood as dehydrated milk retaining its essential character. The court also accepted that there was material before the Tribunal to support the common-parlance finding that skimmed milk powder is regarded as milk. On that basis, the exemption was applied in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 25 Nov 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154026