2017 (4) TMI 631

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....ssue ultimately came to this Court in Trade Tax Revision No. 965 of 1995, and the revision of the State was allowed holding that flavoured milk being in the nature of soft beverages, is liable to tax under circular dated 12.10.1983. The order passed by this Court was carried in appeal. The The appeal was ultimately withdrawn on 30th January, 2014 vide following orders passed by Apex Court in Civil Appeal No. 1146 of 2006:- "1. After arguing the matter for quite some time, Shri S. Ganesh, learned senior counsel appearing for the appellant, on instructions, seeks permission of this Court to withdraw the appeal, with liberty to file an appropriate Review Petition before the High Court. 2. Permission sought for is granted and the Civil Appe....

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....f flavoured milk. At the time when the revision petition was filed the circular dated 27.11.2002 had not been placed before this Court by the department or even by the assessee. The circular reads as here-under:- "Letter No.-Legal-1(1)-M-9(2002-2003) 169/Trade Tax From, Commissioner, Trade Tax, Uttar Pradesh To, The Additional Commissioner Grade-1, Trade Tax, Ghaziabad Region, Ghaziabad. Date:Lucknow: November 27, 2002 Dear Sir, Please refer to your letter no. Vidhi-P32440/Dated 16.10.2002 which relates to the application clarifying position of tax liability in respect of flavoured milk by Sarvashri District Tax Bar Association, Ghaziabad. In the application submission has been made clarifying the position whether there is....

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.... In this regard it is relevant to mention that Shri J.P. Sharma, IAS, Secretary, Dairy Development Department, Government of Uttar Pradesh, Lucknow vide his letter dated 26.2.1999 has sent here some documents which also contains a circular issued by the Government of India, Ministry of Agriculture and Animal Husbandry in which milk has been defined as under: "Milk means cow buffalo, sheep or goat milk or mixture of such milk either in original raw form or is processed as follows or by any other method - Pasteurized, Sterilized, Recombined, Flavoured., Acidified, Skimmed, Toned, Double Toned, Standardized or Full Cream Milk." From above flavoured milk appears to be covered by the Entry of milk. It is relevant to mention that some person....

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....aler too or not. The Tribunal may allow both sides to produce such materials as may be necessary to establish their individual cases. With the above observations the review stands allowed." 4. The order dated 22nd February, 2016 has attained finality. It is pursuant to this order that matter was considered afresh by the Tribunal. The Tribunal has examined the nature of product sold by the assessee, and after discussing its ingredients, has found it to be 'flavoured milk'. In view of the circular dated 27.11.2002, the Tribunal has come to a conclusion that 'flavoured milk' is covered by the entry of 'milk' and is not liable to be taxed. Since the product was found to be covered by the entry 'milk', it could ....