1976 (10) TMI 138

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.... J.-The following question has been referred to us by the presiding officer of the Sales Tax Tribunal, Punjab: "Whether the sale of bottles of milk khaja, which consists of pure milk, sugar, flavour and khaja wherein no manufacturing process is involved in filling these bottles, is milk and the sale thereof is exempt from tax?" At the very outset, we would like to observe that the learned Sales....

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....Before the Assessing Authority, the petitioner filed an affidavit which shows that he purchased cashew-nuts, grounded them and then added them to milk along with sugar and a flavouring agent. In other words, what the petitioner was selling was not milk alone; he was selling a mixture of milk, sugar, flavouring agent and cashew-nuts. A man in the street, when asked, would not regard the article sol....