Levy of tax on milk cream sustained as milk cream & milk are different product

Gujarat Co-Operative Milk Marketing Federation Ltd Vs Additional Excise & Taxation Commissioner and Another(Himachal Pradesh High Court) Himachal Pradesh High Court held that milk cream is different from milk. Accordingly, revision petition is dismissed and demand of tax @ 4% sustained. Facts- The assessee is a registered dealer under the said statute and is engaged in the trading of milk products, milk, edible oils, etc. One of the product, the assessee is dealing with is “milk cream”. The Assessing Authority of the Excise Department had completed the assessment relating to th...