1979 (7) TMI 238

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....n 11(1) of the Act to set aside the order of the judge (Revisions) exempting the turnover of kulfi and lassi in terms of the notification dated 31st March, 1956, issued by the State Government in exercise of the powers conferred by section 4 of the U.P. Sales Tax Act. In List II at serial No. 10, "milk and milk products such as chhena, dahi, khoa, butter and cream but excluding (1) products sold i....

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....nks, ice-cream, kulfi, milkshake, lassi, beverages, squashes or sharbat, when served to customers". By this notification issued in exercise of the powers under sub-section (2) of section 3-A, the turnover of the aforesaid goods was made taxable when such goods were served to customers. 3.. Counsel for the department strenuously contended before me that the delegated authority, namely, the State....

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....the specification of the goods for purposes of section 3-A(2) is one thing, but whether or not such goods would be exempt from tax is the power conferred upon the State Government under section 4 of the Act. So long as the exemption continues, the dealer can certainly urge and with justification that the mere specification of the goods under section 3-A or declaring the point of sale at such turno....