https://www.taxtmi.com/caselaws?id=162800 The court declared the circular instructions of the Commissioner of Commercial Taxes as ultra vires, quashed the notice of provisional monthly assessment, and held the petitioner not liable to pay tax on skimmed milk powder. The court affirmed that skimmed milk powder qualifies for exemption under G. O. Ms. No. 1091 and clarified that G. O. Ms. No. 54 does not impact this exemption. The court found the imposition of tax on skimmed milk powder illegal, leading to the petitioner being granted relief and the impugned proceedings being quashed. The court emphasized the petitioner's exemption from paying tax on skimmed milk powder under the Act. 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 The court declared the circular instructions of the Commissioner of Commercial Taxes as ultra vires, quashed the notice of provisional monthly assessment, and held the petitioner not liable to pay tax on skimmed milk powder. The court affirmed that skimmed milk powder qualifies for exemption under G. O. Ms. No. 1091 and clarified that G. O. Ms. No. 54 does not impact this exemption. The court found the imposition of tax on skimmed milk powder illegal, leading to the petitioner being granted relief and the impugned proceedings being quashed. The court emphasized the petitioner's exemption from paying tax on skimmed milk powder under the Act. Case-Laws VAT and Sales Tax Mon, 07 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162800