https://www.taxtmi.com/caselaws?id=160543 Milk powder was held to fall outside the exemption for fresh milk, recombined milk and milk drinks, and also outside the reduced-rate notification for milk food including baby milk foods, because the taxing entry specifically included milk powder and the notifications were construed strictly. Tax was therefore payable under entry 103(viii). Penalty under section 12(5)(iii) was also upheld because the taxable turnover was reflected in the books but not disclosed as taxable turnover even after notice, and no revised return was filed before final assessment; the separate penalty notice was not invalidated by the date reference. en-us Wed, 22 Dec 1999 00:00:00 +0530 Thu, 19 Dec 2013 18:06:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160543 Milk powder was held to fall outside the exemption for fresh milk, recombined milk and milk drinks, and also outside the reduced-rate notification for milk food including baby milk foods, because the taxing entry specifically included milk powder and the notifications were construed strictly. Tax was therefore payable under entry 103(viii). Penalty under section 12(5)(iii) was also upheld because the taxable turnover was reflected in the books but not disclosed as taxable turnover even after notice, and no revised return was filed before final assessment; the separate penalty notice was not invalidated by the date reference. Case-Laws VAT and Sales Tax Wed, 22 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160543