2000 (8) TMI 1112

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.... JUDGMENT R. K. Agrawal, J. - These three revisions have been filed by the Commissioner of Trade Tax, U. P., Lucknow against a common order dated 11th March, 1998 passed by the Trade Tax Tribunal, Haldwani Bench, Haldwani, relating to the Assessment Years 1990-91, 1991-92 and 1992-93. The only question raised in these revisions is as to whether the assessee who had sold milk after mixing some ....

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....ty has mixed some milk powder in the milk already purchased by it and the resultant goods is also milk. The assessee has sold nothing else, but milk, which is exempt under Section 4 of the Act. 5. Having heard the learned Counsel for the parties, I find that the Tribunal on an appreciation of evidence and material on record had recorded a finding that in order to improve the quality of milk, th....