9911796707
TMI Blog2011 (11) TMI 606X X X X Extracts X X X X X X X X Extracts X X X X ..... f the same by the following common judgment: 2. Serial No. 25 of Schedule I of the Uttarakhand Value Added Tax Act, 2005 exempts tax in respect of items mentioned therein, namely fresh milk, pasteurized milk, buttermilk, separated milk, curd and Lussi . There is no dispute that the items butter milk and curd have not been mentioned in any other Schedules to the said Act entailing a liability to pay tax in relation thereto. Therefore, in terms of the provisions of the said Act, if the product dealt with is either buttermilk or curd, the same is exempted from payment of tax. The revisionist deals with Amul Masti Spiced Buttermilk sold in three different packets of 200 ml., 500 ml. and one litre. The assessing officer held that the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Inoculate DVS culture Mix the culture thoroughly and incubate till pH 4.0 to 4.1 is reached Break the curd and add the required potable water Mix thoroughly Make a solution of MCG 0019 in plain water using triblender and then add to chhash and after 30 min. add masala separately. Before adding masala, add remaining quantity of water. Mix thoroughly and chill below 10 deg. C UHT processing: at 96-98 degree celcious/4 sec. 110/50 bar pressure down-stream ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so did not dispute that step of the manufacturing process, as was presented by the revisionist before the Tribunal, where curd is broken and required potable water is added. Therefore, the conclusion that the product is in between milk and curd, in any event, is not acceptable. Furthermore, in the steps of production, as was furnished, which remained undisputed, at the initial stage, material used had been shown as pasteurized toned milk. If pasteurized toned milk has not been converted into curd and accordingly it is still in between pasteurized toned milk and curd, the same will be either pasteurized toned milk or curd. As aforesaid pasteurized milk as well as curd are two of the items mentioned in serial No. 25 of Schedule I to the Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ove therefrom any further butter/fat, since the quantity of fat or butter is so less in the curd made from milk containing such low quantity of butter/fat. Therefore, despite no butter/fat being removed from curd made out of the pasteurized toned milk, but by adding potable water to the curd which is also a sine qua non for obtaining the product known as buttermilk, a person gets nothing but buttermilk; i.e., milk without butter/fat. We are, therefore, of the view that the product as manufactured by the revisionist and sold in the name Amul Masti Spiced Buttermilk is nothing but buttermilk with masala added thereto. 4. The Tribunal has purported to compare buttermilk with UHT milk. However, the statute has not made any distinction betw ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
