1972 (2) TMI 75 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad ruled that milk shake is considered a milk product and is exempt from sales tax under Notification No. ST-3506/X dated 10th May, 1956. The court held that milk retains its essential character even in the form of a milk shake, making it eligible for the exemption. The Commissioner of Sales Tax's appeal was dismissed, and the assessee was awarded costs of Rs. 100.