https://www.taxtmi.com/caselaws?id=156733 Condensed milk and powdered milk were held to retain the essential character of milk for entry 10 of Schedule I to the Gujarat Sales Tax Act, 1969, because the exempting entry had to be read in light of the legislative object of covering necessities. The words "whole", "separated" and "reconstituted" were treated as clarificatory, and a notification under section 49(2) could not narrow the statutory entry. Condensed milk was also found not to fall within "food-stuff" or "food provisions of all kinds" under entry 6 of Schedule III. The milk products were therefore exempt under entry 10 and not taxable under the alternative entries. en-us Wed, 20 Mar 1991 00:00:00 +0530 Tue, 24 Sep 2013 14:18:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156733 Condensed milk and powdered milk were held to retain the essential character of milk for entry 10 of Schedule I to the Gujarat Sales Tax Act, 1969, because the exempting entry had to be read in light of the legislative object of covering necessities. The words "whole", "separated" and "reconstituted" were treated as clarificatory, and a notification under section 49(2) could not narrow the statutory entry. Condensed milk was also found not to fall within "food-stuff" or "food provisions of all kinds" under entry 6 of Schedule III. The milk products were therefore exempt under entry 10 and not taxable under the alternative entries. Case-Laws VAT and Sales Tax Wed, 20 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156733