1979 (8) TMI 196

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..... als in condensed milk. It contended before the assessing authority that condensed milk is also milk and the relevant sales are eligible for exemption. The assessing authority rejected this claim. The Appellate Assistant Commissioner also rejected the claim of the assessee and confirmed the assessment as far as this point is concerned. The assessee brought the matter on appeal to the Sales Tax Appe .....

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..... emption is milk. A Full Bench of the Allahabad High Court in Indodan Milk Products Ltd. v. Commissioner of Sales Tax[1974] 33 S.T.C. 381 (F.B.).examined the contention of the assessee in detail and came to the conclusion that condensed milk is nothing but milk in concentrated form which is obtained by evaporating water from milk in a fluid state, and thereafter some sugar or preservative is added .....

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..... ras Division, Madras-600001 v. Imperial Lassie] by judgment dated 28th October, 1976, this Court held that simply because milk was boiled and sugar and spices were added it did not cease to be milk. Similarly, in the present case, the process employed for obtaining condensed milk has been described by the Allahabad High Court by referring to a passage in Encyclopaedia Britannica. What is actually .....

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