JUDGMENT
1. The question raised in this tax revision case filed by the State, is whether skimmed milk powder is exigible to tax as general goods under Section 5(1) or as “milk powder” under entry 44 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. The Tribunal held that it falls under entry 44 of the First Schedule to the Act.
2. In State of a division Bench of this Court, to which one of us (Syed Shah Mohammed Quadri, J.) is a member, it was held that “skimmed milk powder” is nothing but dehydrated form of pasteurised milk ; that question was considered in the context of granting exemption under G.O. Ms. No. 20 dated January 2, 1980 issued under Section 9(1) of the Andhra Pradesh General Sales Tax Act, 1957. The ratio in that case would squarely apply to this case. Consequently, it has to be held that “skimmed milk powder” is nothing but milk powder and is not liable to be taxed. In this view of the matter, the order of the Tribunal is upheld and the tax revision case is dismissed. No costs.