2010 (3) TMI 693 - HC - Indian Laws

Trade tax - mixture of cream milk powder and while butter in milk does not change the characteristic of milk which is exempt under the Act.

Summary

The High Court of Allahabad dismissed the revision filed by the State under Section 11 of the U.P. Trade Tax Act for the assessment year 1989-90. The Tribunal's decision that mixing cream milk powder and butter in milk does not change the exempt characteristic of milk under the Act was upheld. The Court found no reason to interfere with the Tribunal's order. The revision was dismissed with no costs.