1987 (11) TMI 371

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..... General Sales Tax Act, 1963. He is doing business in milk and milk products. Out of the taxable turnover as fixed at Rs. 1,73,760.10, the assessing authority levied tax at the rate of 10 per cent on a turnover of Rs. 73,710 being the turnover of kattimore from September 16, 1980 to March 31, 1981.-The assessment year is 1980-81. The plea of the assessee that kattimore is not a milk product, was re .....

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..... try. It will depend upon the decision as to whether kattimore is a milk product. The Appellate Tribunal held that kattimore is an item left after taking butter from the "curd" and so it is only a by-product of milk. In this view of the matter, it cannot be said to be an item of milk product. We are unable to accept this reasoning of the Appellate Tribunal. Kattimore is certainly a product of mil .....

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