TaxTMI 
TaxTMI 
2003 (7) TMI 727
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....peal, by special leave, against the judgment of the Kerala High Court rejecting petitions filed by the appellants for quashing the proceedings in ST No. 2412 of 1999, pending in the Court of the Judicial Magistrate, First Class, Alwaye. 4. The proceedings, it appears were initiated on the complaint filed by the Food Inspector, Edapally Circle, Ernakulum District, under Sections 2(i-a)(a) and (m),....
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....nt for chemical examination. The report of the Chemical Examiner dated 22.1.1999, is on the record. The Public Analyst opined that the sample does not conform to the standard for "skimmed milk powder" under the Prevention of Food Adulteration Rules, hence it was found to be adulterated. 5. On behalf of the respondents it was given out on 28.4.2003 that no counter-affidavit was proposed ....
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....t of the Public Analyst also indicates that the standards with which he has compared the contents of the samples are skimmed milk powder. The mahazar as well as the packing leave no room to doubt that the article which has been taken into possession and analysed is not skimmed milk powder but it is instant dairy whitener, containing only partly skimmed milk powder with other ingredients. Obviously....
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....the submission of the learned counsel for the respondents, since it applies only to infant dairy milk products or the infant dairy milk food, the sample which has been taken and has been analysed is neither infant milk substitute/infant food nor it is skimmed milk powder, an article for which standards have been prescribed under the Prevention of Food Adulteration Rules. Any prosecution in regard ....