https://www.taxtmi.com/caselaws?id=156391 "Milk" in item 11 of Schedule I to the Bengal Finance (Sales Tax) Act, 1941 was construed in its ordinary and common parlance sense as milk in its natural liquid form, so powdered milk was treated as a distinct milk product and not exempt as milk simpliciter. On that basis, the 1955 notification issued under the West Bengal Sales Tax Act, 1954 was upheld as valid because powdered milk remained taxable under the earlier law. The 1983 retrospective amendment excluding powdered or condensed milk was also sustained as a clarificatory fiscal measure, and the constitutional challenge under Articles 14 and 19(1)(g) failed. en-us Wed, 01 Aug 1990 00:00:00 +0530 Thu, 19 Sep 2013 12:37:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156391 "Milk" in item 11 of Schedule I to the Bengal Finance (Sales Tax) Act, 1941 was construed in its ordinary and common parlance sense as milk in its natural liquid form, so powdered milk was treated as a distinct milk product and not exempt as milk simpliciter. On that basis, the 1955 notification issued under the West Bengal Sales Tax Act, 1954 was upheld as valid because powdered milk remained taxable under the earlier law. The 1983 retrospective amendment excluding powdered or condensed milk was also sustained as a clarificatory fiscal measure, and the constitutional challenge under Articles 14 and 19(1)(g) failed. Case-Laws VAT and Sales Tax Wed, 01 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156391