TMI Blog1999 (9) TMI 914X X X X Extracts X X X X X X X X Extracts X X X X ..... rder passed by the Commissioner under section 35 of the Act. 2.. I have heard Sri Rajiv Sharma, learned Standing Counsel for the revisionist and Sri Bharat Ji Agrawal, Senior Advocate assisted by Sri S.M.K. Chaudhary, counsel for the respondent. 3.. The respondent manufactures and sells what it described as milk badam which is sweetened milk in which some dry fruits like cashewnut, almond and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t from tax. I have been taken through the Tribunal s order. The facts are not in dispute and the Tribunal s decision does not seem to suffer from any illegality. The mere fact that the product is put in bottles with caps will not change the nature of the product. If the product is milk even its sale in sealed bottles would not make it taxable because the exclusion applies to milk product sold in s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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