...Fisheries (Dairy II) Department, dated 4-2-2006 and the consequential proceedings/orders of the Milk Commissioner and the Registrar of Milk Cooperatives and the District Collectors concerned in these regards..., are quashed.2. The Government of Andhra Pradesh introduced an integrated milk project in the State with the assistance of Unicef, according to which, the rural surplus milk...produced in the villages was transported to chilling centres and supplied to consumers of Hyderabad. A milk conservation plant/milk products factory was established at Vijayawada in 1969 as a part of...

...1963-64 at 2 per cent. under section 3 of the U.P Sales Tax Act and the Additional Revising Authority has erred in law in holding it to be ‘milk’ exempt from tax under...question of law:“Whether in the facts and circumstances of the case, ‘milk shake’ sold by the aforesaid company is an unclassified item which was liable to tax in the assessment year...Notification No. ST-3506.X dated 10th May, 1956, issued under section 4 of the U.P Sales Tax Act?”2. The assessee, Lucknow Co-operative Milk Supply Union Limited, runs a restaurant within the...

...milk. It was sent for report to the Public Analyst, Chandigarh. According to the report of the Public Analyst, the sample contained milk fat 5.4% and milk solids (not fat) were found in the percentage...of 3.6 Admittedly that was much lower than is prescribed for a cow's or a buffaloe's milk.3. At the appropriate stage a charge was framed against the appellant and in the...appellant has sought to raise a number of points before us. These points are:(1) That Rule 44(k) framed under the Act as amended was not placed before Parliament in...

...that as the percentage of milk fat and milk solids not fat in the sample of mixed milk in question exceeded the requirements of the rule the same could not have been considered as adulterated. The...) Cri. LJ 113 relied on a rule which had been amended subsequently and the amended rule prescribed that mixed milk (cow's, buffalo's and goat's) should be deemed to be deficient when the milk...fat contents are less than 5 per cent or milk solids not fat less than 8.6 pet cent. or both. The amended rule was not brought to the notice of the learned Judges who decided Raja Ram's...

...1. At the instance of Messrs. Indodan Milk Products Ltd., a dealer in condensed milk, etc., the Additional Judge (Revisions), Sales Tax, referred the following question in respect of the...assessment years 1964-65 and 1965-66 to this court for opinion: Whether, in the facts and circumstances of the case, condensed milk is taxable under the...Central Sales Tax Act in view of Notifications Nos. S.T. 911/X dated 31st March, 1956, and S.T. 776/X-900(16)-64 dated 16th February, 1965, of the...

...further contention that other milk products also were not exempt from assessment.22. It has also been contended on behalf of the respondents that if the rule of ejusdem generis is applied to...under the category of milk products. We are unable to accept this contention also. Firstly, the use of the adjuct “and” between fresh milk and milk products is incomptible with the rule of ejusdem...indicates that articles which come under the category of milk products need not be the direct products” of fresh milk but may be the products of milk only. Thirdly, even if the rule of ejusdem generis...

...)(ii) read with Section 7 of Prevention of Food Adulteration Act, 1954 (in short the Act).2. It is essential to mention here that sample of milk was drawn by the competent officer...on 31.8.1983 Sample was sent for chemical examination. Vide report Ex. PE. it was found to be adulterated as the milk solids not fat was deficient by 6% of the minimum prescribed standards. On filing...same was supplied to the court at the time of arguments), milk fat was found to be 5.4% and milk solids not fat was found to be 8.0%. By showing this fact, he contended that the milk fat was more than...

...the children will be adversely affected. The petitioners pleaded inaction and apathy on the part of the respondents to take appropriate measure to rule out sale and circulation of synthetic milk and...Governments concerned to take immediate effective and serious steps to rule out the sale and circulation of synthetic/adulterated milk and the milk products like ghee, mawa, cheese, etc.34...the modus operandi adopted by various persons in adulterating milk. It has been noticed that consumption of synthetic milk is hazardous to health as urea and caustic soda are harmful for heart, liver...

...:“(1) Whether lassi is a milk product and is exempted under section 4(1) of the U.P Sales Tax Act.(2) Whether lassi is a cooked food and is covered under Notification No. ST-2190.X-1097...adding water and a small quantity of sugar as required.3. In assessment proceedings for the years 1963-64, 1964-65 and 1965-66 the assessee was assessed to sales tax on the turnover of...references have been made.4. The first question is whether lassi is a milk product and is exempt under section 4(1) of the U.P Sales Tax Act. Section 4(1) of the Act provides...

...possession of adulterated milk which he was keeping for sale on the 16th of December, 1967, at about 11.30 a.m, near Amethi ki Puliya on the Lucknow-Sultanpur Road, Sri D.C Srivastava. Food Inspector, had...found the respondent keeping the said milk for the purpose mentioned above and purchased from him milk against payment to utilise the same for purpose of ascertaining as to whether the same was...adulterated. The said inspector had found the respondent vending milk and the respondent had disclosed at that time that the said milk contained 80 percent of buffalo's milk and 20 percent of cow's milk. The...

...strong reliance is placed by the assessee/appellants upon Rule 42-E inserted by G.S.R 1090(64) T.H dated May 1, 1990, it would be appropriate to read the said rule here...purchases. Rule 42-E, which was also framed w.e.f May 1, 1990, provides that, where the assessee is a registered dealer and the goods manufactured by him have been sold in the State of Gujarat, he will be...entitled to relief in respect of the purchase tax levied under Section 15-B. Here again, it is argued, the provision is tainted because it refers to manufacture of the purchased goods and the rule...

...Act") as unconstitutional. 2. The petitioner No. 2 is the partner of the first petitioner and he is aggrieved of the action of the State in taxing the skimmed milk powder and ultra high...temperature milk (UHT milk) under item No. 58 of Schedule IV of the Act. It is contended that the Andhra Pradesh General Sales Tax Act, 1957 was repealed by the Andhra...G.O. Ms. No. 1091 (Revenue) dated June 10, 1957 exempting from tax the sales of fresh milk, curd and butter milk sold by dealers exclusively dealing in them and their products realised from surplus...

..., therefore, urged that as the percentage of milk fat and milk solids not fat in the sample of mixed milk in question exceeded the requirements of the rule the same could not have been considered as...: (1964 (2) Cri LJ 113) relied on a rule which had been amended subsequently and the amended rule prescribed that mixed milk (cows, buffalos and goats) should be deemed to be deficient...contents are less than 5 per cent, or milk solids not fat less than 8.6 per cent, or both. The amended rule was not brought to the notice of the learned Judges who decided Raja Rams case...

...circumstances of the case and in law, the hon'ble Tribunal was justified in deleting the addition of Rs. 1,55,81,519 by holding the said amount represented rate difference payment in the purchase of milk...Cooperative Milk Producers and Process Union Ltd. The facts; in the other case are also same or similar except to the extent of supply of milk by non-members also. The assessee-societies are federal milk...societies and its members are primary milk co-operative societies and the business of the assessee is to purchase milk from its members and other producers of milk at the rate, i.e, similar to both the...

...State at fair price, and(iii) Such dairies supply milk to hospitals.64. It is well settled that Article 14 of the Constitution permits...we are now pronouncing our common order in them.4. The petitioner in Writ Petition No. 1447 of 1977 purchases and collects milk from cow-herds and after chilling it sends it to various...towns in Himachal Pradesh. He had made an application for grant of a permit under the impugned Order to export chilled milk from Saharanpur to towns in Himachal Pradesh. But the Milk Commissioner in...

...) for the RESPONDENT(s) No. 1 MR TUSHAR MEHTA(472) for the RESPONDENT(s) No. 5 NANAVATI ASSOCIATES(1375) for the RESPONDENT(s) No. 6 RULE SERVED(64) for the RESPONDENT(s) No. 1,2,5,6...appropriate writ, order or direction quashing and setting aside the orders dated 13.6.2008 and 24.6.2008 passed by the respondent No. 3 and permit the petitioners to sell the milk of their members to respondent...No. 4 and the respondent No. 3 may not restrain the petitioners from selling milk to respondent no. 4 and may not restrain the respondent no. 4 from accepting the milk from the petitioners societies...

...facts of the case are:— On 22-5-1975, at about 8 a.m the Food Inspector Tenali (P.W 1) found the accused in Anjaneyapanthulu street carrying milk in Bindi (M.O 1) tied to a cycle (M.O 2).3.... The Food Inspector (P.W 1) stopped the accused and asked him to give a sample of the milk for analysis suspecting that the milk was adulterated. Saying that he was taking the milk not as a seller but...only as a carrier employed for the purpose of carring milk, the accused refused to give a sample of the milk. The accused stated that he was employed by the proprietor of the Ganesh Meals Hotel for...

.... Entry 64 of S.R.O No. 82 of 2006.Sl. No Description of commodities HSN Code (1) (2) (3) 64. Milk products including, condensed milk, ghee, butter, butter oil, ice creams, margarine...made with one of the milk products as an ingredient. Of course, entry 64 of S.R.O No. 82/06 cover generally milk products and table margarine is made with skimmed milk as one of the ingredients.... Therefore, according to him, only certain forms of margarine, which are milk products only are covered by specific entry for margarine under entry 64(8) of S.R.O No. 82/06. However, the question to be...

... MANDYA TALUK MANDYA DISTRICT-571 401 5. CHIEF EXECUTIVE OFFICER BALLEKERE MILK... SOCIETIES ACT, 1959) 6. RETURNING OFFICER BALLEKERE MILK PRODUCERS CO-OPERATIVE SOCIETY LTD...: BETWEEN: CHIEF EXECUTIVE OFFICER BALLEKERE MILK PRODUCERS CO...