https://www.taxtmi.com/caselaws?id=189745 Milk powder fell outside the exemption in entry No. 7 of the May 31, 2003 notification unless it was used or marketed as baby food; the court held that this wording did not cover all forms of milk powder. It further read entry No. 76 as a separate provision for skimmed milk powder sold by the Karnataka Milk Federation, so a broad reading of entry No. 7 would make entry No. 76 redundant. The Andhra Pradesh precedents cited on skimmed milk powder were distinguished as not addressing this notification issue. Interest in later demand notices was treated as outside the scope of the appeal. en-us Mon, 14 Mar 2016 00:00:00 +0530 Wed, 18 Jan 2017 21:00:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189745 Milk powder fell outside the exemption in entry No. 7 of the May 31, 2003 notification unless it was used or marketed as baby food; the court held that this wording did not cover all forms of milk powder. It further read entry No. 76 as a separate provision for skimmed milk powder sold by the Karnataka Milk Federation, so a broad reading of entry No. 7 would make entry No. 76 redundant. The Andhra Pradesh precedents cited on skimmed milk powder were distinguished as not addressing this notification issue. Interest in later demand notices was treated as outside the scope of the appeal. Case-Laws VAT and Sales Tax Mon, 14 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189745