1970 (11) TMI 84

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....Bareilly Range, Bareilly, has referred the following two questions under section 11(1) of the U.P. Sales Tax Act: "(1) Whether lassi is a milk product and is exempted under section 4(1) of the U.P. Sales Tax Act. (2) Whether lassi is a cooked food and is covered under Notification No.ST-2190/X-1097-55 dated 24th July, 1957." The assessee, M/s. Dina Nath Lassiwala, carries on business, as ....

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....t may, by notification in the Official Gazette, exempt from time to time; and (b).......... " By Notification No. ST-911/X dated 31st March, 1956, the State Government exempted "10. Milk and milk products such as chhena, dahi, khoa, butter and cream but excluding (1) products sold in sealed containers; and (2) sweetmeats." This provision was repeated from time to time with minor changes, ....