1999 (9) TMI 914

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.... dated January 9, 1991 passed by the Sales Tax Tribunal, Lucknow in appeal No. 22 of 1990 against an order passed by the Commissioner under section 35 of the Act. 2.. I have heard Sri Rajiv Sharma, learned Standing Counsel for the revisionist and Sri Bharat Ji Agrawal, Senior Advocate assisted by Sri S.M.K. Chaudhary, counsel for the respondent. 3.. The respondent manufactures and sells what....

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....rocess of manufacture and sale has held that the commodity sold is basically milk and is, therefore, exempt from tax. I have been taken through the Tribunal's order. The facts are not in dispute and the Tribunal's decision does not seem to suffer from any illegality. The mere fact that the product is put in bottles with caps will not change the nature of the product. If the product is milk even it....