https://www.taxtmi.com/caselaws?id=155958 Skimmed milk powder sold by the assessee was treated as falling within the exemption granted for sale of pasteurised milk under the relevant Government Order. The Court reasoned that milk powder is only milk in dehydrated form, produced for preservation, and therefore retains the essential character of milk for exemption purposes. That construction was also consistent with the object of the exemption. On that basis, the levy on the turnover of skimmed milk powder was held unsustainable. en-us Mon, 12 Feb 1990 00:00:00 +0530 Wed, 11 Sep 2013 14:04:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155958 Skimmed milk powder sold by the assessee was treated as falling within the exemption granted for sale of pasteurised milk under the relevant Government Order. The Court reasoned that milk powder is only milk in dehydrated form, produced for preservation, and therefore retains the essential character of milk for exemption purposes. That construction was also consistent with the object of the exemption. On that basis, the levy on the turnover of skimmed milk powder was held unsustainable. Case-Laws VAT and Sales Tax Mon, 12 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155958