https://www.taxtmi.com/caselaws?id=162393 The court held that pasteurised milk qualifies as "fresh milk" under entry 23 of the Kerala General Sales Tax Act, making it exempt from sales tax. The decision in a previous case was deemed inapplicable as it involved different circumstances. The court found that the government consistently treated pasteurised milk as fresh milk, leading to the unjustified reopening of assessments being set aside. Consequently, the writ petitions were allowed in favor of the petitioner. en-us Mon, 04 Aug 2003 00:00:00 +0530 Tue, 25 Feb 2014 17:58:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162393 The court held that pasteurised milk qualifies as "fresh milk" under entry 23 of the Kerala General Sales Tax Act, making it exempt from sales tax. The decision in a previous case was deemed inapplicable as it involved different circumstances. The court found that the government consistently treated pasteurised milk as fresh milk, leading to the unjustified reopening of assessments being set aside. Consequently, the writ petitions were allowed in favor of the petitioner. Case-Laws VAT and Sales Tax Mon, 04 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162393