2000 INSC 0241
SUPREME COURT OF INDIA

Director of Entry Tax

Vs.

Dalmia Industries Ltd.

                               (S. P. Bharucha, S. N. Phukan and Ruma Pal JJ.)

16.02.2000

ORDER

The Text below is only a summarized version of the order pronounced

In the view of the Supreme Court the main point is how the trade regards toned milk. and if the
toned milk powder toned milk as they understand then the next question is whether the product of
respondent is toned milk powder and therefore exempt from entry tax under Entry 5. The order of
the Tribunal is set aside The Entry Tax Authority shall deal with the matter taking into the
consideration the statement of the Supreme Court which has stated above and dispose of the matter
within six months.