2000 (8) TMI 1112

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..... rade Tax, U. P., Lucknow against a common order dated 11th March, 1998 passed by the Trade Tax Tribunal, Haldwani Bench, Haldwani, relating to the Assessment Years 1990-91, 1991-92 and 1992-93. The only question raised in these revisions is as to whether the assessee who had sold milk after mixing some milk powder in it, is liable to tax as a new milk product or is exempted under the entry of milk .....

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..... o milk. The assessee has sold nothing else, but milk, which is exempt under Section 4 of the Act. 5. Having heard the learned Counsel for the parties, I find that the Tribunal on an appreciation of evidence and material on record had recorded a finding that in order to improve the quality of milk, the assessee has mixed some milk powder in the milk, but the nature of the commodity sold by the a .....

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