POOJA MILK FOODS P LTD Vs. STATE OF KERALA
HIGH COURT OF KERALA
POOJA MILK FOODS (P) LTD
STATE OF KERALA
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(1.) Is pasteurised milk not fresh milk as contemplated under Entry 23 of the Third Schedule to the Kerala General Sales Tax Act, 1963 so as to be exempted from the levy of tax This is the short question that arises in these two writ petitions. The Counsel for the parties have referred to the facts in O.P. No.5975 of 2002. These may be briefly noticed.
(2.) The petitioner is a private limited company, It is engaged in the processing of milk. It is running a small - scale industrial unit. It is registered as a dealer under the K.G.S.T. Act. The petitioner is selling pasteurised milk, curd and ghee etc. The petitioner filed its return for the assessment year 1996-97. It showed a total turnover of Rs.35,51,706.65 on account of the sale of milk. It claimed exemption from payment of sales tax. Vide order dated March 21, 2001, the Assessing Authority accepted the petitioners claim and finalised the assessment as a case of nil demand.
(3.) The petitioner had also filed its return for the assessment year 1997-98. It had a total turnover of Rs.3,24,64,241.52. Out of this, the sale of milk was for an amount of Rs.2,95,10,412.82. Exemption was claimed in respect of the sale of milk.;
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