COMMISSIONER SALES TAX Vs. ASHOKA DAIRY

JUDGEMENT

(1.) This is a revision by the Commissioner of Sales Tax and pertains to the year 1975-76.

(2.) The assessee has a dairy and he purchases butter from the villagers, converts it into ghee and sells it as ghee. The dispute in the present case is regarding the taxability of ghee sold by the assessee.

(3.) The Tribunal held that the sales of ghee by the assessee are not taxable within the meaning of Notification No. ST-II-4944/X-10(2)-74 dated 30th May, 1975. The assessee was held liable to pay tax on his first purchase of butter.