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TMI Blog2016 (2) TMI 1069X X X X Extracts X X X X X X X X Extracts X X X X ..... ven in other districts to various dealers. The matter, therefore, requires reconsideration by the Tribunal - appeal allowed by way of remand. - SALES/TRADE TAX REVISION No. - 965 of 1995 - - - Dated:- 22-2-2016 - Mr. Bharati Sapru, J. For the Applicant: C.S.C. For the Opposite Party: Sh. Bharat Ji Agrawal, Senior Advocate Sh. Piyush Agrawal, Advocate JUDGMENT Order on the Review Application No.52415 of 2014 Heard Sri Bharat Ji Agrawal, learned Senior Counsel assisted by Sri Piyush Agrawal, learned Counsel for the assessee and Sri B.K. Pandey, learned Standing Counsel for the State. This matter has come on remand from Hon'ble Apex Court by way of an order dated 30.01.2014. The order of Hon'ble Ape ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er there is Trade Tax liability or not on the flavoured milk as also some decided judgements have been referred to. It also has mention of the case of Sarvashri Indodon Milk Products Vs. Commissioner, Trade Tax, which relates to the period when in the definition of milk in Section 4 terms subsequently separated from other forms of milks were not included. Case reported in 1999 STI 439 Commissioner, Trade Tax Vs. Sarvashri Neera Drinks is also referred wherein it has been held that Badam Milk under Section 4 is covered by tax exempted milk in as much as by such mixture/ mixing milk shall remain only milk. In the case of Commissioner, Trade Tax Vs. Nainital Milk Produce Cooperative Federation Ltd. -2001 NTN 471 the Hon'ble Allahabad Hig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ention that some persons like less or more quantity of sugar in milk and others like its special flavour. Thus only because of flavour milk shall not become a commodity different from milk. Earlier some Tax Assessment Officers had passed orders imposing tax on toned and other kinds of improved milk, after the said orders were set aside by the Government letter no.K.N.-2-R-01/11-2002-15-(553) dated 17.01.2002 it has been informed that: In the impugned case it has been decided to comply with the judgment of the Hon'ble Tribunal dated 3.4.2001. Kindly ensure taking action accordingly. Kindly inform the Tax Assessing Officers accordingly. Yours faithfully, (Soti Ravendra Chandra) Additional Commissioner (Law) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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