1970 (11) TMI 84 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad held that lassi is a milk product and is exempt from sales tax under the U.P. Sales Tax Act. The State Government's notification exempted milk products such as chhena and dahi, indicating a comprehensive scope that includes lassi. Therefore, lassi qualifies as a milk product and is exempt from sales tax. The court answered the first question in the affirmative, and the second question was not pursued. The assessee was awarded costs of Rs. 50 in each case.