1996 (7) TMI 545 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh ruled that skimmed milk powder is not taxable as general goods but falls under the category of "milk powder" under entry 44 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. The decision was based on a previous case where it was established that skimmed milk powder is a dehydrated form of pasteurized milk and therefore exempt from tax. The Tribunal's decision was upheld, and the tax revision case was dismissed.