9911796707
TMI Blog1972 (2) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... of the U.P. Sales Tax Act have been made at the instance of the Commissioner, Sales Tax, Lucknow, on the following question of law: "Whether in the facts and circumstances of the case, 'milk shake' sold by the aforesaid company is an unclassified item which was liable to tax in the assessment year 1963-64 at 2 per cent. under section 3 of the U.P. Sales Tax Act and the Additional Revising Author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity. The Commissioner of Sales Tax is aggrieved. Hence these references. Milk shake has not been defined in the Act but from the order of the revising authority, it appears that milk shake is prepared by shaking milk with a little sugar and some flavouring article. It is a matter of common knowledge that milk shake is consumed as a substitute for milk. The process of its preparation is also a sim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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