https://www.taxtmi.com/caselaws?id=189007 Milk mixed with milk powder to improve quality did not cease to be milk where the essential character of the commodity remained unchanged on the evidence. The Tribunal held that the mixture retained its identity as milk, so it fell within the exempt entry under Section 4 of the U. P. Trade Tax Act. The operative principle was that a temporary admixture used for quality improvement does not create a new taxable commodity if the commercial identity of the product continues as milk. en-us Mon, 07 Aug 2000 00:00:00 +0530 Fri, 23 Dec 2016 13:06:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189007 Milk mixed with milk powder to improve quality did not cease to be milk where the essential character of the commodity remained unchanged on the evidence. The Tribunal held that the mixture retained its identity as milk, so it fell within the exempt entry under Section 4 of the U. P. Trade Tax Act. The operative principle was that a temporary admixture used for quality improvement does not create a new taxable commodity if the commercial identity of the product continues as milk. Case-Laws VAT and Sales Tax Mon, 07 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189007