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2016 (2) TMI 1069 - ALLAHABAD HIGH COURTTaxability of flavoured milk - classification of the product - case of Revenue is that flavoured milk being in the nature of soft beverages, is liable to tax under circular dated 12.10.1983 - flavoured milk, whether milk or milk product? - Held that: - The department does not dispute the existence of this circular. It is well settled law that the circulars issued by the department are binding on it. According to the circular flavoured milk reaches best quality of being milk and does not cease to be milk and is to be taxed as such. Assessee contends that the benefit of this circular has been given in other districts to various dealers. The matter, therefore, requires reconsideration by the Tribunal - appeal allowed by way of remand.
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