1987 (11) TMI 371

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....IPOORNAN, J.-The Revenue is the revision petitioner. The respondent is an assessee under the Kerala General Sales Tax Act, 1963. He is doing business in milk and milk products. Out of the taxable turnover as fixed at Rs. 1,73,760.10, the assessing authority levied tax at the rate of 10 per cent on a turnover of Rs. 73,710 being the turnover of kattimore from September 16, 1980 to March 31, 1981.-T....

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....ses for consideration is whether the turnover relating to kattimore can be brought to tax under the above entry. It will depend upon the decision as to whether kattimore is a milk product. The Appellate Tribunal held that kattimore is an item left after taking butter from the "curd" and so it is only a by-product of milk. In this view of the matter, it cannot be said to be an item of milk produ....