Rajes Kumar, J. - (1.) Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 02.01.1995 for the assessment year 1987-88.
(2.) Dealer/opposite party (hereinafter referred to as "Dealer") was involved in the business of milk, butter, cheese, ghee under the brand name of "Amul". Dealer was selling flavoured liquid milk in the name of Amul Elaichi Shake and Amul Coco Shake. The said flavoured liquid milk was sold in tetra brick paper packing. According to the dealer flavoured milk was only milk and was not liable to tax under the notification, issued under Section 4 of the Act. Assessing authority however, had not accepted the plea of the dealer and taxed such flavoured liquid sold in the name of Amul Elaichi Shake and Amul Coco Shake in packed form as soft beverages (a), 12%. Matter went to the Tribunal in appeal. Tribunal has not accepted the claim of the dealer that the said flavoured liquid milk was a milk in view of the decision of this Court in Civil Misc. Writ Petition No. 1269 (Tax) of 1989. in which commodity has not been held milk but held milk product liable to tax being sold in sealed containers. Tribunal further held that flavoured liquid milk is liable to tax % 6% under the notification No. ST-5785/X-10(1)80-U.P. Act XV/48-Order-81. dated 07.09.1981. Tribunal has not accepted the case of the revenue that it is liable to tax as soft beverages @ 12% under the entry relating thereto.
(3.) Heard learned counsel for the parties.;