{"id":38226,"date":"1996-07-15T00:00:00","date_gmt":"1996-07-14T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/state-of-andhra-pradesh-vs-indian-dairy-corporation-on-15-july-1996"},"modified":"2018-02-14T15:49:06","modified_gmt":"2018-02-14T10:19:06","slug":"state-of-andhra-pradesh-vs-indian-dairy-corporation-on-15-july-1996","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/state-of-andhra-pradesh-vs-indian-dairy-corporation-on-15-july-1996","title":{"rendered":"State Of Andhra Pradesh vs Indian Dairy Corporation on 15 July, 1996"},"content":{"rendered":"<div class=\"docsource_main\">Andhra High Court<\/div>\n<div class=\"doc_title\">State Of Andhra Pradesh vs Indian Dairy Corporation on 15 July, 1996<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2001 124 STC 395 AP<\/div>\n<div class=\"doc_bench\">Bench: S S Quadri, B S Reddy<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>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 &#8220;milk powder&#8221; 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.\n<\/p>\n<p>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 &#8220;skimmed milk powder&#8221; 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 &#8220;skimmed milk powder&#8221; 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.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Andhra High Court State Of Andhra Pradesh vs Indian Dairy Corporation on 15 July, 1996 Equivalent citations: 2001 124 STC 395 AP Bench: S S Quadri, B S Reddy 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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[10,8],"tags":[],"class_list":["post-38226","post","type-post","status-publish","format-standard","hentry","category-andhra-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>State Of Andhra Pradesh vs Indian Dairy Corporation on 15 July, 1996 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/state-of-andhra-pradesh-vs-indian-dairy-corporation-on-15-july-1996\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"State Of Andhra Pradesh vs Indian Dairy Corporation on 15 July, 1996 - Free Judgements of Supreme Court &amp; 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