https://www.taxtmi.com/caselaws?id=167882 Flavoured milk sold as a beverage was held to fall within the exemption notification for fresh milk, recombined milk and milk drink, because the notification used unqualified language extending to milk sold as a beverage with or without additions. In the absence of a statutory definition of "beverage", the ordinary dictionary meaning was applied, and milk sold in beverage form remained covered even where flavouring was added. The court also relied on an earlier decision supporting that construction, so the exemption applied and the Revenue's revision failed. en-us Tue, 03 Apr 2012 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167882 Flavoured milk sold as a beverage was held to fall within the exemption notification for fresh milk, recombined milk and milk drink, because the notification used unqualified language extending to milk sold as a beverage with or without additions. In the absence of a statutory definition of "beverage", the ordinary dictionary meaning was applied, and milk sold in beverage form remained covered even where flavouring was added. The court also relied on an earlier decision supporting that construction, so the exemption applied and the Revenue's revision failed. Case-Laws VAT and Sales Tax Tue, 03 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167882