9911796707
TMI Blog1979 (5) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... consideration is whether "ice-cream" is milk product and its turnover is exempt from sales tax under section 4 of the U.P. Sales Tax Act. 2.. There were two notifications issued from time to time by the State Government under section 4 of the Act. In the notification published in the U.P. Gazette on 31st March, 1956, entry No. 10 of List II described "milk" and "milk products" such as chhena, da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion that arises is whether "ice-cream" is a milk product or not. The word "milk product" has not been defined in the notification but a particular commodity can be said to be a "milk product" if it is produced from it. "Ice-cream" according to the learned counsel for the department has in addition to the milk, dry-fruits, essence and gum. But the addition of these things does not, in my opinion, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preparation some essence, flavour or gum is mixed it does not cease to be a "milk product". Consequently "ice-cream" is exempt from assessment by virtue of the notification dated 16th February, 1965, issued by the State Government in exercise of the powers under section 4 of the U.P. Sales Tax Act. 5.. For the reasons stated in the above, the revision is allowed. Let a copy of this judgment be s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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