TaxTMI 
TaxTMI 
1991 (2) TMI 382
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....facts and in the circumstances, the Appellate Tribunal was justified in holding that 'muthri' prepared and sold by the dealer was not 'bread' under entry 3 of the Second Schedule to the Bengal Finance (Sales Tax) Act, 1941, as then extended to the Union Territory of Delhi and was not exempt from payment of sales tax?" According to the statement of the case, the appellant carries on the business of halwai and deals in sweetmeats including burfee and namkeen including muthri, etc. The dealer claimed that burfee was a milk product and was exempt under entry 12 of the Second Schedule appended to the Bengal Finance (Sales Tax) Act, 1941, as then extended to the Union Territory of Delhi and muthri being bread was also exempt from payment of sal....
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....revention of Food Adulteration Rules, 1955, where the milk product had been defined. It was then held that even though ice cream is a different commodity made from fresh milk or milk but it was certainly a milk product. Before us it is contended by Mr. Ahuja that the dealer is concerned with only burfee known as khoya burfee. According to the learned counsel the principal ingredient of the burfee is milk. Milk is boiled and after it gets concentrated, it is allowed to set and then it is cut into pieces. This burfee is product of milk. Merely because of a few nuts may have been added or silver leaf put on top of it, the nature of the burfee would not change and it will still remain a milk product. The learned counsel for the respondent, ho....