https://www.taxtmi.com/caselaws?id=163613 Milk sold after adding milk powder and white butter to improve fat and SNF content remained "milk" for purposes of section 4(a) of the U.P. Trade Tax Act, 1948. The court treated "milk" as a generic term covering milk in its saleable forms when known in common parlance as milk, and held that the exclusion in Explanation (b) did not extend to the reconstituted or recombined product involved here. Relying on the earlier Full Bench view that condensed milk is also milk, the court accepted that the assessee had not manufactured a different taxable commodity and the sale continued to enjoy exemption. en-us Tue, 09 Jan 2007 00:00:00 +0530 Sat, 05 Apr 2014 14:09:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163613 Milk sold after adding milk powder and white butter to improve fat and SNF content remained "milk" for purposes of section 4(a) of the U.P. Trade Tax Act, 1948. The court treated "milk" as a generic term covering milk in its saleable forms when known in common parlance as milk, and held that the exclusion in Explanation (b) did not extend to the reconstituted or recombined product involved here. Relying on the earlier Full Bench view that condensed milk is also milk, the court accepted that the assessee had not manufactured a different taxable commodity and the sale continued to enjoy exemption. Case-Laws VAT and Sales Tax Tue, 09 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163613