B. P. Jeevan Reddy, J. - (1.) Heard the counsel for the parties. This review petition has to be allowed following the ratio of the decision of this Court in Commr of Sales Tax, U. P. v. M/s. Agra Belting Works, Agra, (1987) 3 SCC 140.
(2.) The assessment year concerned herein is 1975-76. And the matter arises under the U. P. Sales Tax Act. The question pertains to taxability of turn-over relating to ice-cream.
(3.) The State of U. P. has been issuing from time to time, notifications under Section 4 of the Act, exempting milk and milk products from the levy of Sales Tax. It has also been issuing from time to time notifications under S. 3A notifying the rates of tax on sale/ purchase of different goods. In this case, we are concerned with one notification under Section 4 namely the one dated 21st May, 1974 and two notifications under Section 3-A dated 4th November, 1974 and 30th May, 1975. The notification under Section 4 dated 21-5-74 exempted milk and milk products from the levy of tax. Ice-cream was understood to be a milk product and, therefore, exempt. However, by notifications issued under Sec. 3-A (dated 4th November, 1974 and 30th May, 1975) a rate of tax was prescribed expressly for ice-cream among other goods.;