https://www.taxtmi.com/caselaws?id=162392 Skimmed milk powder was held to fall within the specific taxable category of milk products under the Kerala General Sales Tax Act, because the First Schedule expressly treated milk powder as taxable goods. The exemption for fresh milk under S.R.O. No. 342 of 1963 could not be extended to reconstituted skimmed milk powder merely because it was used to prepare milk or sold in milk form. Use of the goods under C forms for processing did not change their character under the State Act. The Tribunal's interference was set aside and the Deputy Commissioner's restoration of taxable turnover was reinstated. 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 Skimmed milk powder was held to fall within the specific taxable category of milk products under the Kerala General Sales Tax Act, because the First Schedule expressly treated milk powder as taxable goods. The exemption for fresh milk under S.R.O. No. 342 of 1963 could not be extended to reconstituted skimmed milk powder merely because it was used to prepare milk or sold in milk form. Use of the goods under C forms for processing did not change their character under the State Act. The Tribunal's interference was set aside and the Deputy Commissioner's restoration of taxable turnover was reinstated. Case-Laws VAT and Sales Tax Wed, 20 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162392