https://www.taxtmi.com/caselaws?id=156476 An item produced from milk was held to fall within the ordinary and wide meaning of "milk product" in Entry 3 of the First Schedule to the Kerala General Sales Tax Act, 1963. The court rejected the narrower view that kattimore was merely a by-product outside the entry, and treated the statutory language as covering dairy products made from milk unless a narrower meaning is shown. On that construction, kattimore was exigible to sales tax and the Revenue's revision succeeded. en-us Wed, 11 Nov 1987 00:00:00 +0530 Fri, 20 Sep 2013 15:29:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156476 An item produced from milk was held to fall within the ordinary and wide meaning of "milk product" in Entry 3 of the First Schedule to the Kerala General Sales Tax Act, 1963. The court rejected the narrower view that kattimore was merely a by-product outside the entry, and treated the statutory language as covering dairy products made from milk unless a narrower meaning is shown. On that construction, kattimore was exigible to sales tax and the Revenue's revision succeeded. Case-Laws VAT and Sales Tax Wed, 11 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156476