1976 (10) TMI 138 - HC - VAT and Sales Tax

Summary

The High Court held that the sale of bottles of milk khaja, containing milk, sugar, flavor, and khaja, is not exempt from tax as it does not qualify as pure milk. The product sold is a mixture and does not meet the definition of 'milk' under the Punjab General Sales Tax Act, 1948. The decision was in favor of the revenue.