https://www.taxtmi.com/caselaws?id=160730 Ghova was treated as a distinct commercial commodity from milk because the exemption notification covered only fresh milk, recombined milk and milk drinks sold as a beverage in liquid form. As ghova was an end-product obtained through processing of milk with added ingredients and sold in solid form, it fell outside the exemption and purchases from non-dealers attracted tax under section 7-A of the Tamil Nadu General Sales Tax Act, 1959. The penalty under section 12(5)(iii) was also sustained because the turnover was omitted from the return and tax was not paid before final assessment. en-us Tue, 25 Jul 2000 00:00:00 +0530 Mon, 23 Dec 2013 17:42:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160730 Ghova was treated as a distinct commercial commodity from milk because the exemption notification covered only fresh milk, recombined milk and milk drinks sold as a beverage in liquid form. As ghova was an end-product obtained through processing of milk with added ingredients and sold in solid form, it fell outside the exemption and purchases from non-dealers attracted tax under section 7-A of the Tamil Nadu General Sales Tax Act, 1959. The penalty under section 12(5)(iii) was also sustained because the turnover was omitted from the return and tax was not paid before final assessment. Case-Laws VAT and Sales Tax Tue, 25 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160730