https://www.taxtmi.com/caselaws?id=155558 Cheese, as a product of milk or curd, was treated as exempt from sales tax under the Rajasthan Sales Tax Act exemption entry rather than taxed under the residuary entry. The court applied the ordinary rule of construction that products derived from exempt goods remain exempt unless the taxing entry or notification expressly brings them to tax. The omission of the phrase "milk products" from the substituted exemption entry did not by itself show an intention to withdraw exemption from all other milk derivatives, and the later notification taxing ghee and butter did not extend to cheese. Cheese was therefore held exempt. en-us Wed, 12 Apr 1989 00:00:00 +0530 Thu, 05 Sep 2013 14:41:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155558 Cheese, as a product of milk or curd, was treated as exempt from sales tax under the Rajasthan Sales Tax Act exemption entry rather than taxed under the residuary entry. The court applied the ordinary rule of construction that products derived from exempt goods remain exempt unless the taxing entry or notification expressly brings them to tax. The omission of the phrase "milk products" from the substituted exemption entry did not by itself show an intention to withdraw exemption from all other milk derivatives, and the later notification taxing ghee and butter did not extend to cheese. Cheese was therefore held exempt. Case-Laws VAT and Sales Tax Wed, 12 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155558