https://www.taxtmi.com/caselaws?id=162800 Skimmed milk powder was treated as a dehydrated form of milk and therefore fell within the exemption granted for fresh milk under the notification issued under section 9 of the Andhra Pradesh General Sales Tax Act, 1957. Earlier judicial decisions declaring that position had attained finality, so a later Commissioner's clarification could not override the exemption or displace the binding legal view. The clarification was consequently inconsistent with the declared law and unsustainable, and the commodity remained exempt from sales tax. en-us Mon, 07 Nov 2005 00:00:00 +0530 Fri, 14 Mar 2014 14:50:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162800 Skimmed milk powder was treated as a dehydrated form of milk and therefore fell within the exemption granted for fresh milk under the notification issued under section 9 of the Andhra Pradesh General Sales Tax Act, 1957. Earlier judicial decisions declaring that position had attained finality, so a later Commissioner's clarification could not override the exemption or displace the binding legal view. The clarification was consequently inconsistent with the declared law and unsustainable, and the commodity remained exempt from sales tax. Case-Laws VAT and Sales Tax Mon, 07 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162800