S. R. RAJASEKHARA MURTHY, J. ( 1 ) THE petitioner is a dealer in skimmed milk powder brought from Maharashtra and sold within the State. ( 2 ) THE question that arises for consideration is, whether skimmed milk powder is exigible to tax under the karnataka Sales Tax Act ? ( 3 ) THE said milk powder packed in polythene bags and fastened with a rubber band, is sold by the petitioner. The Commercial Tax Officer, II Circle, mangalore issued a proposition notice under Section 12 (3) r. w. Rule 18 of the karnataka Sales Tax Act as per Exhibit- a proposing to tax his turn over in sale of milk powder. ( 4 ) BEING aggrieved by the said proposition notice, the petitioner approached this Court and further proceedings were stayed by this Court on 20-11-1979. ( 5 ) THOUGH the petitioner should have waited till the assessment order was made and filed appeals provided under the Act, on account of the long interval of time from the date of the filng of the writ petition, I have heard the matter on its merits. ( 6 ) IT is contended by Sri Shevgoor, learned Counsel for the petitioner that milk powder is one of the diverse forms of milk and is therefore not taxable under the Act. He has also drawn my attention to the 5th Schedule to the Act providing for exemptions under the Act in which Entry No, 7 refers to "fresh milk, curds and butter milk". ( 7 ) THE learned Govt. Pleader wants to bring the goods in question by Entry no. 98 of the 2nd Schedule of the Act which reads as follows :-"98. Tinned, canned and bottled foods and fruits including foods and fruits packed in sealed containers. . . . . . . . 8%-"by any stretch of imagination, the skimmed milk powder does not satisfy the description of tinned, canned and bottled foods. ( 8 ) THIS question, whether the milk in its diverse forms is taxable under the saks Tax Act of other States, came up for consideration before atleast three high Courts. . . . . . . . 8%-"by any stretch of imagination, the skimmed milk powder does not satisfy the description of tinned, canned and bottled foods. ( 8 ) THIS question, whether the milk in its diverse forms is taxable under the saks Tax Act of other States, came up for consideration before atleast three high Courts. ( 9 ) IN Indodan Milk Products Ltd. , v commissioner of Sales Tax, U. P. reported in 33 STC at page 381, the Full Bench of allahabad High Court has held thus :"the expression "milk" as used in section 4 (1) of the U. P. Sales Tax Act, 1948 is not confined to milk obtained and sold in its natural form, but means milk in any form including condensed milk. Therefore, the turnover of the sale of condensed milk is completely and generally exempt from payment of sales tax. . . . . . . . . . . . " ( 10 ) IN the State of Tamil Nadu v indodan Milk Products reported in 45 STC at page 418, the Division Bench of the madras High Court has aslo taken the same view, namely, condensed milk, obtained by a process of denydrating the milk or taking the water out of the milk, so that milk can, with added preservative, stand for a long time, does not cease to be milk, and is therefore exempt from tax under the Tamil Nadu General sales Tax Act, 1959. ( 11 ) ONE other decision is to be found in a decision rendered by Bombay high Court in Cummissioner of Sales Tax v Agarwal and Co. . (1983e. L. T. 116 (Bom.)) their Lordships have also taken the view that the term 'milk' would ordinarily include 'milk in all its forms' including evaporated or dehydrated milk or milk powder. Since the powdered milk is obtained by a process of dehydration or water is taken out of the milk so that milk can preserved for a long time and can be easily marketed both rationally and internationally, it does not cease :o be milk. Therefore, skimmed milk powder will be covered by Entry 36 of schedule A to Bombay Sales Tax Act, 1959, and exempt from duty. ( 12 ) NO other decision taking a contrary view is brought to my notice on behalf of the respondents. Therefore, skimmed milk powder will be covered by Entry 36 of schedule A to Bombay Sales Tax Act, 1959, and exempt from duty. ( 12 ) NO other decision taking a contrary view is brought to my notice on behalf of the respondents. In this view of the matter, I hold that the skimmed milk powder sold by the petitioner is not exigible to tax under the Karnataka Sales tax Act. ( 13 ) IN the result, writ petition is allowed. Rule issued is made absolute. --- *** --- .