https://www.taxtmi.com/caselaws?id=331444 UHT milk is treated as a distinct scheduled product under the Kerala Value Added Tax Act and is not covered by the exempt entries for fresh or pasteurised milk. The analysis notes that the invoice described the goods as UHT milk, the Third Schedule specifically listed UHT milk, and classification could not be shifted to a broader exemption merely because the product remained in liquid form or because no separate HSN entry existed. The specific tariff description controlled, so UHT milk was taxable under the Third Schedule and the challenge to the assessment orders failed. en-us Wed, 29 Jun 2016 00:00:00 +0530 Tue, 23 Aug 2016 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331444 UHT milk is treated as a distinct scheduled product under the Kerala Value Added Tax Act and is not covered by the exempt entries for fresh or pasteurised milk. The analysis notes that the invoice described the goods as UHT milk, the Third Schedule specifically listed UHT milk, and classification could not be shifted to a broader exemption merely because the product remained in liquid form or because no separate HSN entry existed. The specific tariff description controlled, so UHT milk was taxable under the Third Schedule and the challenge to the assessment orders failed. Case-Laws VAT and Sales Tax Wed, 29 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331444