https://www.taxtmi.com/caselaws?id=159633 Sweetened milk sold with dry fruits in bottles was treated as milk in substance, because the undisputed manufacturing and sale process showed its essential character remained milk. The addition of dry fruits and bottling with caps did not alter that nature, and the exclusion for milk products sold in sealed containers applied only to milk products, not milk itself. The commodity therefore fell within the exemption entry as milk or a milk product and was not liable to sales tax. en-us Tue, 07 Sep 1999 00:00:00 +0530 Thu, 28 Nov 2013 16:04:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159633 Sweetened milk sold with dry fruits in bottles was treated as milk in substance, because the undisputed manufacturing and sale process showed its essential character remained milk. The addition of dry fruits and bottling with caps did not alter that nature, and the exclusion for milk products sold in sealed containers applied only to milk products, not milk itself. The commodity therefore fell within the exemption entry as milk or a milk product and was not liable to sales tax. Case-Laws VAT and Sales Tax Tue, 07 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159633