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TMI Blog1979 (7) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... ken by the Additional Judge (Revisions) that ice-cream is milk product. Section 4 of the U. P. Sales Tax Act exempts milk amongst other things from payment of tax. It also empowers the State Government to exempt any other goods by notification issued from time to time. In exercise of this power the State Government issued Notification No. ST-911/X dated 31st March, 1956, exempting certain goods. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made from it. Whether such a commodity can also be said to be product? In a taxing statute it depends on the intention discerned from the language of the notification. A bare look at the notification leaves no scope for controversy that the expanse of the entry is very wide. By the first part it explains that things like chhena, dahi, butter, which have a different commercial connotation than mil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned the intention of the notification it may now be examined if ice-cream can be considered to be milk product. The ingredients and process of manufacturing ice-cream is described in Encyclopaedia Britannica (Vol. 11, 1973 Edition) thus: "Ingredients.-...good-quality vanilla ice cream contains about 80 per cent by weight of cream and milk products and 15 per cent sweeteners.......Cream, milk, mi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... than-40 F." The basic ingredients of ice-cream are milk and its products and the only process involved is cooling the mixture so that it becomes hard. As ice-cream is prepared from milk and contains nothing but milk it is milk product as described in the notification. Lassi is prepared from dahi (curd), a milk product, and yet in the Dina Nath Lassiwala's case[1971] 28 S.T.C. 173., lassi was h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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