https://www.taxtmi.com/caselaws?id=255794 Toned milk sold in tetra packs, pasteurised and subjected to ultra high temperature treatment without additives, was treated as exempt milk under the Tamil Nadu General Sales Tax Act because the exemption entry covered fresh milk, pasteurised milk and directly reconstituted milk, and did not distinguish UHT processing from pasteurisation. The Court also noted that the Tribunal wrongly relied on the Tamil Nadu Value Added Tax Act, 2006 when assessing liability under the 1959 Act. In the absence of any separate entry for UHT milk or evidence that the product was flavoured milk, the assessee was entitled to exemption, and the penalty under section 12(3)(b) could not survive once the assessment failed. en-us Thu, 25 Jul 2013 00:00:00 +0530 Tue, 27 Jan 2015 10:58:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255794 Toned milk sold in tetra packs, pasteurised and subjected to ultra high temperature treatment without additives, was treated as exempt milk under the Tamil Nadu General Sales Tax Act because the exemption entry covered fresh milk, pasteurised milk and directly reconstituted milk, and did not distinguish UHT processing from pasteurisation. The Court also noted that the Tribunal wrongly relied on the Tamil Nadu Value Added Tax Act, 2006 when assessing liability under the 1959 Act. In the absence of any separate entry for UHT milk or evidence that the product was flavoured milk, the assessee was entitled to exemption, and the penalty under section 12(3)(b) could not survive once the assessment failed. Case-Laws VAT and Sales Tax Thu, 25 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255794