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1970 (11) TMI 84

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..... Act: "(1) Whether lassi is a milk product and is exempted under section 4(1) of the U.P. Sales Tax Act. (2) Whether lassi is a cooked food and is covered under Notification No.ST-2190/X-1097-55 dated 24th July, 1957." The assessee, M/s. Dina Nath Lassiwala, carries on business, as his name indicates, in the preparation and supply of lassi. Lassi is prepared from curd by adding water and a s .....

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..... o. ST-911/X dated 31st March, 1956, the State Government exempted "10. Milk and milk products such as chhena, dahi, khoa, butter and cream but excluding (1) products sold in sealed containers; and (2) sweetmeats." This provision was repeated from time to time with minor changes, but the exemption in respect of milk and milk products such as chhena and dahi continued throughout. It will be seen .....

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..... rcumstances, we hold that lassi is a milk product and is exempt from sales tax by reason of Notification No. ST-911/X dated 31st March, 1956. The first question is answered in the affirmative. In view of the answer to the first question, learned counsel for the assessee does not press for an answer to the second question. The assessee is entitled to his costs which we assess at Rs. 50 in each case .....

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