https://www.taxtmi.com/caselaws?id=162392 The court held that skimmed milk powder, when reconstituted with water, does not qualify as "fresh milk" exempt from tax under the Kerala General Sales Tax Act. The Deputy Commissioner was deemed justified in invoking suo motu proceedings as there was evidence of undisclosed inter-State purchases. The turnover of skimmed milk powder was included in the taxable turnover for the assessment year 1991-92, rejecting the argument for exemption under S.R.O. No. 342 of 1963. The court set aside the Sales Tax Appellate Tribunal's order and restored the Deputy Commissioner's decision, allowing the petition. en-us Wed, 20 Aug 2003 00:00:00 +0530 Tue, 25 Feb 2014 17:50:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162392 The court held that skimmed milk powder, when reconstituted with water, does not qualify as "fresh milk" exempt from tax under the Kerala General Sales Tax Act. The Deputy Commissioner was deemed justified in invoking suo motu proceedings as there was evidence of undisclosed inter-State purchases. The turnover of skimmed milk powder was included in the taxable turnover for the assessment year 1991-92, rejecting the argument for exemption under S.R.O. No. 342 of 1963. The court set aside the Sales Tax Appellate Tribunal's order and restored the Deputy Commissioner's decision, allowing the petition. Case-Laws VAT and Sales Tax Wed, 20 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162392