TMI Blog2019 (3) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... y undergoes a process of drying and therefore, it is a milk food in dry form. First of all, the notification in G.O.P. No.253 dated 17.03.1986 is a notification issued under exercise of powers conferred under Section 17 of the Act is an exemption notification or in other words, a notification to reduce the rate of tax. Therefore, interpretation given to such a notification should clearly and wholly lean in favour of the Revenue. We are not entitled to read any words or figures into a notification and we have to go by the plain meaning of the items mentioned in notification. The notification in G.O.P.No.253 gives relief of reduced rate of tax for two products namely milk food and baby milk foods. On or after 26.09.1991, the reduced rate o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Addl. Bench), Coimbatore in Appeal No.21 of 2003, dated 11.10.2013 for the assessment year 1990-91. 2. Heard Mr.S.Rajesh, learned Counsel for the petitioner and Mr.V.Hari Babu, learned Special Government Pleader for the respondent. 3. This Tax Case Revision has been admitted on 23.07.2014, on the following Substantial Question of Law: Whether the Tribunal was justified in holding that skimmed milk powder sold by the assessee/revision petitioner would fall under Entry 103 Clause 8 of the 1st Schedule to TNGST Act without the benefit of notification in GOP No.253 dated 17.03.1986. 4. The petitioner is a registered dealer on the file of the Commercial Tax Officer, Rural Assessment Circle, Salem. The Assessing Officer had det ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Tamil Nadu hereby makes a reduction in the rate of tax from ten percent to four percent in respect of the tax payable by any dealer under the said Act, on the sale of milk food including baby milk foods. 2. The notification hereby made shall come into force with immediate effect. 6. The above notification stood amended with effect from 26.09.1991 vide notification G.O.(P).No.402 dated 26.09.1991, which reads as follows: 2. The amendment hereby made shall come into force on 26th September, 1991. AMENDMENT- In the said notification, for the expression milk food including baby milk foods , the expression baby milk foods only shall be substituted. 7. The petitioner's case is that for the period prior to 26.09.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ricted only to baby milk foods. The interpretation given by the learned counsel for the petitioner is by reading Entry 103(viii) stating that milk food includes milk powder, the said Entry reads as follows: TAMILNADU GENERAL SALES TAX ACT, 1959 FIRST SCHEDULE History:-This item was inserted by Act 17 of 1987, with effect from 1st January, 1987 103 ... ... ... ... ... (viii)Milk Foods including milk powder; At the point of first sale in the State 10% 10. The Entry 103(viii) deals with the items which are chargeable to tax at 10%. The items, which we are concerned in this case is milk food. Two distinct products have been mentione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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