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 wit

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