2000 (8) TMI 1112 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad dismissed three revisions filed by the Commissioner of Trade Tax, U.P., Lucknow against a Trade Tax Tribunal order. The issue was whether selling milk mixed with milk powder is taxable as a new product or exempt under Section 4 of the U.P. Trade Tax Act. The Court held that since the nature of the commodity sold remained milk, it was exempt from tax under Section 4. The revisions were dismissed.