TaxTMI 
TaxTMI 
2015 (1) TMI 993
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....ultra heat treatment, done by the petitioners when in fact material marked by the petitioners had indicated that prior to ultra heat treatment the petitioners had undertaken pasteurization and that ultra heat treatment only made the pasteurization effective? (3) Whether the Sales Tax Appellate Tribunal has committed an error of law in rendering its findings found between pages 9-11 of its order dated May 12, 2010 without opportunity to the petitioners to submit on these conclusions and to show that the conclusions sought to be drawn are erroneous? (4) Whether the Sales Tax Appellate Tribunal has committed an error of law in coming to the conclusion that the milk sold by the petitioners was in fact a milk-food or milk product falling under entry No. 4 of Part E of the First Schedule to the Act when in fact there was material to point to the conclusion that the milk fell within that entry? (5) Whether the Sales Tax Appellate Tribunal has committed an error of law in confirming levy of penalty under section 12(3)(b) of the Tamil Nadu General Sales Tax Act, 1959 when in fact the penalty was not leviable on account of the Explanation to section 12(3)(b) of the Act?" Consider....
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....As already pointed out, the claim of the assessee was rejected by the assessing officer. This led to the assessee filing an appeal before the Deputy Commissioner (Appeals). The first appellate authority concurred with the assessing officer's view. Referring to entry 4(ii) of Part E of the First Schedule to the Tamil Nadu General Sales Tax Act, the first appellate authority viewed that the use of the expression "includes" brought within its fold, toned milk too. He held that apart from pasteurisation, there are other processes such as flavouring and sterilization. Hence the product would not fall under entry 6, Part B of the Third Schedule to the Tamil Nadu General Sales Tax Act. In the circumstances, the appeal was rejected. Aggrieved by this, the assessee went on further appeal before the Tamil Nadu Sales Tax Appellate Tribunal. By a common order, the Tribunal rejected the assessee's appeal. After pointing out to the distinction between the toned milk, recombined milk and reconstituted milk as well as to the meaning of the term "pasteurisation", the Tribunal held that the process "pasteurisation" and "UHT heating" were different; consequently, the UHT treated and pro....
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....e Tax, U.P., Lucknow), learned counsel appearing for the petitioner submitted that given the meaning of "pasteurisation" and the fact that no additives are made to the milk sold by the assessee, the same could not be brought under the First Schedule, thereby, denying the exemption. Per contra, learned Special Government Pleader appearing for the Revenue supported the order of the assessing officer as well as the order of the Deputy Commissioner (CT) (Appeals) and submitted that pasteurisation, being different from the product sold by the assessee, the turnover did not qualify for exemption. Heard learned counsel appearing for the petitioner and the learned Special Government Pleader appearing for the respondent and perused the materials placed before this court. We agree with the submissions made by the learned counsel appearing for the assessee. As already seen from the preceding paragraph, the Tribunal dismissed the assessee's case primarily on the basis of the entries as are available under the Tamil Nadu Value Added Tax Act, 2006. When we are concerned about the assessment under the Tamil Nadu General Sales Tax Act, we do not find any justification on the part of t....
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....d milk; and (iii) Foods including preparations of vegetables, fruits, milk, cereals, flour (other than bread and bakery products) starch, birds' eggs, meat, offals, animal blood, fish, crustaceans and molluses. Sub-items (i) to (iii) sold without a brand name From March 27, 2002, the taxing entry on the First Schedule and Third Schedule read as under: Taxing entry Exemption entry First Schedule Part B four per cent effective from March 27, 2002 Third Schedule Part B effective from March 27, 2002 4. (i) Baby milk food 27. (i) Fresh milk, pasteurized milk and directly reconstituted milk. (ii) Flavoured milk (ii) curd. (iii) Foods and food preparations and mixes including instant foods, coconut milk powder, pickles, sweets, cheese, confectionery, chocolates, toffees and savouries like chips and popcorn sold without a brand name. (iv) Ice creams sold without brand name. (v) Non-alcoholic, beverages sold without a brand name. (vi) Sherbet. (vii) Sweets made of groundnuts, gin-gelly, puffed rice, fried gram and peas dhall and murukku. (viii) Vegetable vathals of all kinds sold under a brand name. A reading of the above entry under....
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....by the assessee was ultra high temperature pasteurisation and pasteurisation referred to the process of heating every particle of milk to at least 63 degree centigrade for 15 seconds in approved and properly operated equipment. After pasteurisation, the milk was immediately cooled to 5 degree centigrade or below. It pointed out that mild form of heat treatment kills any pathogenic bacteria that might be present without affecting nutrimal value or the flavour. Keeping in background the dictionary meaning of the expression "pasteurisation" and how the product is understood in common parlance, the High Court held that pasteurisation does not make the milk different from natural milk or fresh milk and addition of vitamins A and D to the pasteurised milk, nevertheless retains its natural flavours and characteristics. The decision of the Andhra Pradesh High Court which was referred to by the Tribunal reported in [2006] 145 STC 316 (AP); [2006] 4 VST 1 (AP) (A.G.K. Associates v. State of Andhra Pradesh) is again a decision, which deals with ultra high temperature milk, and skimmed milk powder, where fresh milk and pasteurised milk were exempted under the Andhra Pradesh Value Added Tax ....