https://www.taxtmi.com/caselaws?id=160421 Skimmed milk powder was treated as a dehydrated form of pasteurised milk and therefore as milk powder falling within entry 44 of the First Schedule under the Andhra Pradesh General Sales Tax Act, 1957. Applying the prior Division Bench view, the classification dispute was resolved in favour of the specific entry rather than the residuary treatment as general goods. It was accordingly held not liable to tax as general goods under section 5(1). en-us Mon, 15 Jul 1996 00:00:00 +0530 Tue, 17 Dec 2013 17:26:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160421 Skimmed milk powder was treated as a dehydrated form of pasteurised milk and therefore as milk powder falling within entry 44 of the First Schedule under the Andhra Pradesh General Sales Tax Act, 1957. Applying the prior Division Bench view, the classification dispute was resolved in favour of the specific entry rather than the residuary treatment as general goods. It was accordingly held not liable to tax as general goods under section 5(1). Case-Laws VAT and Sales Tax Mon, 15 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160421