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TMI Blog2016 (8) TMI 828X X X X Extracts X X X X X X X X Extracts X X X X ..... K.SHAMUSUDHEEN FOR THE RESPONDENT : BY GOVERNMENT PLEADER SMT. LILLY.K.T JUDGMENT Petitioner had approached this Court challenging Exts.P10 to P12 assessment orders and the demand notices issued pursuant to the same in terms of Exts.P13 to P15. The assessment orders had been passed with reference to different assessment years 2005-06, 2006-07 and 2007-08. 2. The issue in short compass is that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is payable at 4%. The contention urged by the petitioner is that UHT milk being in liquid form is liable to be exempted in terms of the First Schedule. Learned counsel for the petitioner relies upon the HSN code relating to the entry UHT milk. The relevant HSN code is 0402.10.10. The relevant extract relating to skimmed milk is mentioned in the HSN Code coming under Chapter 4 under tariff item 04 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.10 relates to the powder form and, skimmed milk, food for babies and others comes under that category. Whole milk is included in category 0402 29 10. It is stated that skimmed milk is in powder form for which HSN code is specifically mentioned. As far as UHT milk is concerned, it being in liquid form, the First Schedule alone applies. 4. Learned Government Pleader on the other hand submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng under the First Schedule. First of all, there is a specific entry as UHT milk in Schedule 3 Item No.118. Therefore, it is taxable at 4% during the relevant years. The entry in the exempted category in the First Schedule is with reference to milk and pasteurized milk. The product of the petitioner as per the invoice is UHT milk. When such fact is admitted, there cannot be any classification made ..... X X X X Extracts X X X X X X X X Extracts X X X X
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