Tag: Gujarat Co-Operative Milk Marketing Federation Ltd or Amul

It took nearly nine years for a High Court to arrive at the conclusion that ‘milk cream’ is not ‘milk’ and, hence, will not be exempted from Value Added Tax (VAT). “We are of the opinion that in the instant case also, a scientific or technical meaning of the term ‘milk cream’, as is sought to be projected by the assessee, should not be adopted and the popular meaning of milk cream as is commonly understood, should be taken note of, i.e. it is a product which is...