RITESH PURI Vs. STATE OF J&K

JUDGEMENT

(1.) THE petitioner seeks relief on two grounds. These are :

(2.) BEFORE noticing the argument put across by the learned counsel for the petitioner, the factual submissions as apparent from the amended writ petition be noticed. The petitioner is a distributor and stockiest for various items including milk. He is carrying on business under the name and style of M/S Puri Brothers. According to the petitioner he is importing fresh milk. This is packed in polythene bags. As per the petitioner this is not taxable under SRO 135 referred to above. In addition to it, it is submitted that there is a concern by the brand name "Surya". This concerned it is urged is also manufacturing and producing milk and the milk produced is being sold in polythene packs in the State of J&K. It is submitted that the milk manufactured and produced in the State of J&K when sold in polythene packets in the State is exempt from the payment of Sales tax but milk manufactured and produced by M/s Amrit Foods, Gaziabad when brought and sold in the State of J&K, has been made eligible to sales tax under the provisions of J&K General Sales Tax Act, 1962. It is submitted that the respondents are legally bound to treat the petitioner at par with the respondent No.4, and allow the petitioner to sell his product i.e. Ganga Milk in the State of J&K without insisting upon for payment of sales tax.

(3.) THE short question which is required to be seen is that as to whether milk which is produced in Gaziabad, brought and sold in polythene packs can be called as fresh milk.