https://www.taxtmi.com/caselaws?id=162393 Pasteurised milk was treated as falling within "fresh milk" in Entry 23 of the Third Schedule to the Kerala General Sales Tax Act, because pasteurisation was viewed as a preservation process that did not alter milk's essential physical or chemical character. On that reasoning, the product retained its identity as milk and remained exempt from tax. The court also noted that the surrounding statutory scheme and prior administrative understanding supported this reading, and the contrary departmental notices proposing reassessment and levy on pasteurised milk were unsustainable and set aside. 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 Pasteurised milk was treated as falling within "fresh milk" in Entry 23 of the Third Schedule to the Kerala General Sales Tax Act, because pasteurisation was viewed as a preservation process that did not alter milk's essential physical or chemical character. On that reasoning, the product retained its identity as milk and remained exempt from tax. The court also noted that the surrounding statutory scheme and prior administrative understanding supported this reading, and the contrary departmental notices proposing reassessment and levy on pasteurised milk were unsustainable and set aside. Case-Laws VAT and Sales Tax Mon, 04 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162393