1979 (8) TMI 196

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....er section 38 of the Tamil Nadu General Sales Tax Act and it raises a short point. The assessee deals in condensed milk. It contended before the assessing authority that condensed milk is also milk and the relevant sales are eligible for exemption. The assessing authority rejected this claim. The Appellate Assistant Commissioner also rejected the claim of the assessee and confirmed the assessme....

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....ice bran) and milk, from the tax payable under the said Act." (underlining* is ours) The object of exemption is milk. A Full Bench of the Allahabad High Court in Indodan Milk Products Ltd. v. Commissioner of Sales Tax[1974] 33 S.T.C. 381 (F.B.).examined the contention of the assessee in detail and came to the conclusion that condensed milk is nothing but milk in concentrated form which is obtai....

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.... concerned, in T. C. No. 428 of 1976 [State of Tamil Nadu represented by the Deputy Commissioner (CT), Madras Division, Madras-600001 v. Imperial Lassie] by judgment dated 28th October, 1976, this Court held that simply because milk was boiled and sugar and spices were added it did not cease to be milk. Similarly, in the present case, the process employed for obtaining condensed milk has been desc....