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2017 (4) TMI 631 - HC - VAT and Sales TaxTaxability 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: - what is sold by the assessee is flavoured milk in sealed container. The department itself has issued a circular clearly holding that flavoured milk is covered by the entry 'milk'. Once it be so, the first part of the entry 973, which deals with 'milk', would apply and entry 'milk products', would have no applicability. The Tribunal, therefore, was justified in holding that the flavoured milk is not liable to tax, as the product itself is not liable to be taxed - revision dismissed - decided against Revenue.
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