https://www.taxtmi.com/caselaws?id=160865 Horlicks was treated as falling within the notification entry for powdered or condensed milk because it was specifically named among the illustrated products. The later general entry for food-drink powders did not displace that specific classification. The proviso to the earlier notification operated as an exception for goods covered only by its general description and did not exclude a specifically named product. Long-standing administrative treatment of Horlicks under the earlier notification was also to be maintained for the relevant period absent a demonstrated change in composition, facts, or law. The assessment and consequential demand actions were set aside for fresh assessment on that basis. en-us Wed, 23 Jun 1999 00:00:00 +0530 Wed, 25 Dec 2013 17:11:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160865 Horlicks was treated as falling within the notification entry for powdered or condensed milk because it was specifically named among the illustrated products. The later general entry for food-drink powders did not displace that specific classification. The proviso to the earlier notification operated as an exception for goods covered only by its general description and did not exclude a specifically named product. Long-standing administrative treatment of Horlicks under the earlier notification was also to be maintained for the relevant period absent a demonstrated change in composition, facts, or law. The assessment and consequential demand actions were set aside for fresh assessment on that basis. Case-Laws VAT and Sales Tax Wed, 23 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160865