https://www.taxtmi.com/caselaws?id=168028 A dairy product sold as "Amul Masti Spiced Buttermilk" was analysed against the exemption for buttermilk and curd under Serial No. 25 of Schedule I of the Uttarakhand Value Added Tax Act, 2005. The product's manufacture involved curd formation from toned milk, dilution with water, and addition of masala, but these steps did not change its essential identity as buttermilk. The note states that the absence of separately removed butter or fat, and the use of UHT processing, did not create a separate taxable category where the end product remained buttermilk in commercial substance. en-us Wed, 02 Nov 2011 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168028 A dairy product sold as "Amul Masti Spiced Buttermilk" was analysed against the exemption for buttermilk and curd under Serial No. 25 of Schedule I of the Uttarakhand Value Added Tax Act, 2005. The product's manufacture involved curd formation from toned milk, dilution with water, and addition of masala, but these steps did not change its essential identity as buttermilk. The note states that the absence of separately removed butter or fat, and the use of UHT processing, did not create a separate taxable category where the end product remained buttermilk in commercial substance. Case-Laws VAT and Sales Tax Wed, 02 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168028