2016 (8) TMI 828

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....S. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN FOR THE RESPONDENT : BY GOVERNMENT PLEADER SMT. LILLY.K.T JUDGMENT Petitioner had approached this Court challenging Exts.P10 to P12 assessment orders and the demand notices issued pursuant to the same in terms of Exts.P13 to P15. The assessment orders had been passed with reference to different assessment years 2005-06, 2006-07 and 2007-08.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ilk as coming under Entry 118 of the Third Schedule where tax is payable at 4%. The contention urged by the petitioner is that UHT milk being in liquid form is liable to be exempted in terms of the First Schedule. Learned counsel for the petitioner relies upon the HSN code relating to the entry UHT milk. The relevant HSN code is 0402.10.10. The relevant extract relating to skimmed milk is mentione....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... is stated that the entry for milk and cream either concentrated or containing added sugar or other sweetening matter is included as 0402 and 0402.10 relates to the powder form and, skimmed milk, food for babies and others comes under that category. Whole milk is included in category 0402 29 10. It is stated that skimmed milk is in powder form for which HSN code is specifically mentioned. As far a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the petitioner, I do not think that this Court can agree with the contentions urged that UHT milk has to be included under the exempted category coming under the First Schedule. First of all, there is a specific entry as UHT milk in Schedule 3 Item No.118. Therefore, it is taxable at 4% during the relevant years. The entry in the exempted category in the First Schedule is with reference to milk an....