1994 (5) TMI 213

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.... - -<br>CST, VAT & Sales Tax<br>JEEVAN REDDY B.P. AND ANAND A.S. DR. JJ. R.C. Verma for A.K. Srivastava, for the petitioner. &nbsp; Raju Ramachandran, for the respondents. &nbsp; -------------------------------------------------- &nbsp; The judgment of the Court was delivered by &nbsp; B.P. JEEVAN REDDY, J.-Heard the counsel for the parties. This review petition has to be allowed fo....

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....975. The notification under section 4 dated May 21, 1974 exempted milk and milk products from the levy of tax. Ice-cream was understood to be a milk product and, therefore, exempt. However, by notifications issued under section 3-A (dated 4th November, 1974 and 30th May, 1975) a rate of tax was prescribed expressly for ice-cream among other goods. In Commissioner, Sales Tax v. Agra Belting Work....

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....eam by notification dated 21st May, 1974, was undone by the notification dated 4th November, 1974 as well as by the Notification dated 30th May, 1975. For the above reasons the review petition is allowed and the order of the High Court dated 12th December, 1986 (which was the subject matter of S.L.P. No. 14648 of 1988) is set aside. For the same reasons, the order dated 9th January, 1989 in the....