https://www.taxtmi.com/caselaws?id=343820 Flavoured milk sold in sealed containers was treated as retaining the character of milk for exemption purposes under the U.P. Sales/Trade Tax Act, 1948. Section 4 exempted milk, with exclusions limited to condensed milk, milk powder and baby milk, and the 31.01.1985 notification was read as continuing that exemption; the sealed-container exclusion was confined to milk products, not milk itself. Notifications fixing rates under Section 3-A could not override the statutory exemption, and flavoured milk did not cease to be milk merely because sugar, flavour or permitted colour was added. en-us Wed, 31 May 2017 00:00:00 +0530 Mon, 01 Jan 2018 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343820 Flavoured milk sold in sealed containers was treated as retaining the character of milk for exemption purposes under the U.P. Sales/Trade Tax Act, 1948. Section 4 exempted milk, with exclusions limited to condensed milk, milk powder and baby milk, and the 31.01.1985 notification was read as continuing that exemption; the sealed-container exclusion was confined to milk products, not milk itself. Notifications fixing rates under Section 3-A could not override the statutory exemption, and flavoured milk did not cease to be milk merely because sugar, flavour or permitted colour was added. Case-Laws VAT and Sales Tax Wed, 31 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343820