TMI Blog2017 (4) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, was justified in holding that the flavoured milk is not liable to tax, as the product itself is not liable to be taxed - revision dismissed - decided against Revenue. - Sales/Trade Tax Revision No. 101 of 2017 - - - Dated:- 10-4-2017 - Hon'ble Ashwani Kumar Mishra, J. For Applicant : Umesh Kumar Pandey For Opposite Party : Piyush Agrawal ORDER 1. This revision is by the revenue questioning an order passed by the Tribunal dated 29.12.2016, allowing second appeal of the assessee and deleting liability to pay tax upon flavoured milk. 2. Perusal of the record goes to show that a dispute arose in the context of taxing of flavoured milk sold in sealed containers. The issue ultimately came to this Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Hon'ble Apex Court is quoted here-under:- 1 After arguing the matter for quite some time, Shri S. Ganesh, learned Senior Counsel appearing for the appellant, on instructions, seeks permission of this Court to withdraw the appeal, which liberty to file an appropriate Review Petition before the High Court. 2. Permission sought for is granted and the Civil Appeal is disposed of as withdrawn. 3. We grant one week time to the appellant to file appropriate Review Petition before the High Court. If such a Review Petition is filed, we request the High Court to decide the same on merits without reference to the period of limitation. Ordered accordingly. The issue in this matter was with regard to the taxability of fl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lahabad High Court has laid down that in order to improve quality of the milk by mixing powder in it the nature of goods shall not change and milk shall remain only milk. It has also been mentioned in the application that in the cases covered by the aforesaid judgments the Trade Assessing Officers at other places are not imposing tax but in regard to flavoured milk, officers of Ghaziabad have their doubts. You have mentioned in your aforesaid letter that in district Aligarh, Kanpur, Agra and Lucknow etc. the officers are allowing tax exemption on flavoured milk and have recommended that it will be appropriate to take a decision in the light of judgments rendered in the cases of Sarvashri Nainital Milk Produce Cooperative Federation and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cordingly. Yours faithfully, Sd/-illegible. (Soti Ravendra Chandra) Additional Commissioner (Law) Trade Tax, Uttar Pradesh The department does not dispute the existence of this circular. It is well settled law that the circulars issued by the department are binding on it. According to the circular flavoured milk reaches best quality of being milk and does not cease to be milk and is to be taxed as such. It is the contention of the learned Counsel for the assessee that the benefit of this circular has been given in other districts to various dealers. The matter, therefore, requires reconsideration by the Tribunal. The Tribunal may re-decide the matter after hearing both parties and after taking into consid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... candy, (6) Kulfi, (7) Milk Shake and Lassi. 6. Per contra, Sri R.R. Agrawal, learned Senior Counsel assisted by Sri Piyush Agrawal, submits that product being sold herein has already been found to be 'flavoured milk'. By virtue of Circular dated 27th November, 2002, flavoured milk is held to be covered by the entry of milk. Reliance is placed upon decision of this court in Commissioner of Sales Tax V. M/S Neera Drinks, Muzaffarnagar, 1999 UPTC 1130, to contend that the view taken by the Tribunal is correct, and requires no interference. The question as to whether milk when is sold in sealed bottles, would make it taxable or not, came up for consideration before this Court in M/S. Neera Drinks (Supra), para 4 of the judgement r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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