https://www.taxtmi.com/caselaws?id=168028 Flavoured buttermilk remains exempt where its commercial and manufacturing characteristics establish that it is buttermilk. Pasteurised toned milk was cultured into curd, diluted with water to reduce viscosity, and mixed with masala; these steps did not alter its essential identity. The absence of separately removing butter or fat was immaterial because buttermilk may contain absent or negligible fat, and dilution of curd accords with traditional preparation. UHT processing also did not create a separate taxable category. Accordingly, Amul Masti Spiced Buttermilk fell within the exemption for buttermilk and curd under Schedule I of the Uttarakhand Value Added Tax Act, 2005. 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 Flavoured buttermilk remains exempt where its commercial and manufacturing characteristics establish that it is buttermilk. Pasteurised toned milk was cultured into curd, diluted with water to reduce viscosity, and mixed with masala; these steps did not alter its essential identity. The absence of separately removing butter or fat was immaterial because buttermilk may contain absent or negligible fat, and dilution of curd accords with traditional preparation. UHT processing also did not create a separate taxable category. Accordingly, Amul Masti Spiced Buttermilk fell within the exemption for buttermilk and curd under Schedule I of the Uttarakhand Value Added Tax Act, 2005. Case-Laws VAT and Sales Tax Wed, 02 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168028