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TMI Blog2011 (11) TMI 606X X X X Extracts X X X X X X X X Extracts X X X X ..... these revision applications together and propose to dispose of the same by the following common judgment: 2. Serial No. 25 of Schedule I of the Uttarakhand Value Added Tax Act, 2005 exempts tax in respect of items mentioned therein, namely "fresh milk, pasteurized milk, buttermilk, separated milk, curd and Lussi". There is no dispute that the items "butter milk" and "curd" have not been mentioned in any other Schedules to the said Act entailing a liability to pay tax in relation thereto. Therefore, in terms of the provisions of the said Act, if the product dealt with is either buttermilk or curd, the same is exempted from payment of tax. The revisionist deals with "Amul Masti Spiced Buttermilk" sold ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mix the culture thoroughly and incubate till pH 4.0 to 4.1 is reached ↓ Break the curd and add the required potable water ↓ Mix thoroughly ↓ Make a solution of MCG 0019 in plain water using triblender and then add to chhash and after 30 min. add masala separately. Before adding masala, add remaining quantity of water. ↓ Mix thoroughly and chill below 10 deg. C ↓ UHT processing: at 96-98 degree celcious/4 sec. 110/50 bar pressure down-stream ↓ Store at RT till dispatch after laboratory clearance It was indicated that at the stage of "inoculate DVS culture" appropriate bacteria is mixed for the purpose of converting pasteurized toned milk processed up to that stage into curd. The process o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of production, as was furnished, which remained undisputed, at the initial stage, material used had been shown as pasteurized toned milk. If pasteurized toned milk has not been converted into curd and accordingly it is still in between pasteurized toned milk and curd, the same will be either pasteurized toned milk or curd. As aforesaid pasteurized milk as well as curd are two of the items mentioned in serial No. 25 of Schedule I to the Act. 3. There cannot be any dispute that buttermilk will come into existence when there is no butter/fat in curd or the quantum of butter/fat is absolutely negligible. At the same time butter/fat less curd will remain curd and will not become buttermilk. Viscosity of such curd is required to be reduced, whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a sine qua non for obtaining the product known as buttermilk, a person gets nothing but buttermilk; i.e., milk without butter/fat. We are, therefore, of the view that the product as manufactured by the revisionist and sold in the name "Amul Masti Spiced Buttermilk" is nothing but buttermilk with masala added thereto. 4. The Tribunal has purported to compare buttermilk with UHT milk. However, the statute has not made any distinction between UHT buttermilk and ordinary buttermilk, whereas it has made specific distinction between UHT milk and fresh milk/pasteurized milk. 5. We accordingly allow the revision applications, and set aside the judgments of the Tribunal and of the appellate authority, and quash the assessment orders and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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