2016 (3) TMI 1153

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..... to as "the Act") where- by, the order passed by the first appellate authority is set aside and the order passed by the assessing authority is restored. 2.  The brief facts of the case are that, the appellant is a premier co-operative society dealing in manufacture and sale of milk products including milk powder. The appellant is registered under the provisions of the Act as well as the Central Sales Tax Act. 3.  After verification of the goods by the assessing authority under section 12 of the Act, the assessment order was passed. At the time when the assessment order was passed, additional tax under section 6 of the Act was not levied but, tax was levied keeping in view notification dated May 31, 2003 and the exemption sought .....

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..... lk powder used as baby food are exempted for the purpose of tax. However, the contention of the learned counsel for the appellant is that, since the word is "including", it would include all type of milk powder and therefore even if milk powder is not used as baby food, it would get included in entry No. 7 for the purpose of exemption. In our view, the contention is not only misconceived but has no basis. When one reads and gives meaning to the subsequent words after "baby food", one cannot forget nor ignore the earlier words "baby food". Baby food includes milk powder but, all milk powder necessarily does not come within the scope of the expression baby food. Milk powder used or marketed as baby food can be considered for the purpose of ex .....

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..... High Court in case of State of Andhra Pradesh v. Guntur District Milk Producers Co-operative Unit Ltd. reported at [1990] 79 STC 211 (AP) to contend that skimmed milk powder is nothing but a dehydrated form of pasteurized milk and he also relied upon another decision of the same High Court, in the case of State of Andhra Pradesh v. Indian Dairy Corporation reported in [2001] 124 STC 395 (AP) to contend that skimmed milk powder is nothing but milk powder and not liable to tax. 10.  In our view, the question before the authority was not as to whether milk and milk powder are the same or not, more particularly, because the question of milk is an item exempted or not for the purpose of tax did not arise for consideration, nor was it pres .....

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