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    <title>2017 (4) TMI 631 - ALLAHABAD HIGH COURT</title>
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    <description>Flavoured milk sold in sealed containers was held to remain milk for tax purposes, because the addition of flavour did not alter its character and a departmental circular treating flavoured milk as covered by the entry of milk was binding on the department. The Court therefore held that the soft beverages entry did not apply, and the product was not taxable as soft beverages or milk products outside the milk exemption. Sale in sealed containers did not change the classification. The revision failed.</description>
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      <description>Flavoured milk sold in sealed containers was held to remain milk for tax purposes, because the addition of flavour did not alter its character and a departmental circular treating flavoured milk as covered by the entry of milk was binding on the department. The Court therefore held that the soft beverages entry did not apply, and the product was not taxable as soft beverages or milk products outside the milk exemption. Sale in sealed containers did not change the classification. The revision failed.</description>
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