PENTA MILK PRODUCTS (P) LTD Vs. STATE OF KERALA
LAWS(KER)-2003-8-91
HIGH COURT OF KERALA
Decided on August 04,2003

PENTA MILK PRODUCTS (P) LTD Appellant
VERSUS
STATE OF KERALA Respondents

JUDGEMENT

- (1.) Is 'pasteurized 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 KGST Act. The petitioner selling pasteurized 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 petitioner's 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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