https://www.taxtmi.com/caselaws?id=163161 Pasteurised milk remains classifiable as milk under the Kerala General Sales Tax Act when vitamins A and D are added, if the product continues to retain the natural flavour, characteristics and commercial identity of milk. A milk product, by contrast, is a commodity obtained from milk that is materially different in composition, character or use from milk in its natural or pasteurised form. On that reasoning, Amul Tazza Milk was treated as pasteurised milk under entry 23 of the Third Schedule and not as a taxable milk product under entry 92 of the First Schedule. en-us Tue, 29 May 2007 00:00:00 +0530 Mon, 24 Mar 2014 18:11:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163161 Pasteurised milk remains classifiable as milk under the Kerala General Sales Tax Act when vitamins A and D are added, if the product continues to retain the natural flavour, characteristics and commercial identity of milk. A milk product, by contrast, is a commodity obtained from milk that is materially different in composition, character or use from milk in its natural or pasteurised form. On that reasoning, Amul Tazza Milk was treated as pasteurised milk under entry 23 of the Third Schedule and not as a taxable milk product under entry 92 of the First Schedule. Case-Laws VAT and Sales Tax Tue, 29 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163161