JUDGMENT K.S. PARIPOORNAN, J. The Revenue is the revision petitioner. The respondent is an assessee under the Kerala General Sales Tax Act, 1963. He is doing business in milk and milk products. Out of the taxable turnover as fixed at Rs. 1,73,760.10, the assessing authority levied tax at the rate of 10 per cent on a turnover of Rs. 73,710 being the turnover of kattimore from September 16, 1980 to March 31, 1981. The assessment year is 1980-81. The plea of the assessee that kattimore is not a milk product, was rejected by the appellate authority. In second appeal, the Appellate Tribunal held that buttermilk is only a by-product of milk and it will not be a milk product within the meaning of entry 3 of the First Schedule to the Kerala General Sales Tax Act. Dissatisfied by the above decision of the Sales Tax Appellate Tribunal dated January 5, 1987, the Revenue has come up in revision. 2. We heard the counsel for the Revenue. The respondent-assessee was not represented before us. Entry No. 3 of the First Schedule of the Kerala General Sales Tax Act reads thus : "3. Dairy products : Milk products, including milk powder, baby food, ghee, cheese and butter." 3. The sole question that arises for consideration is whether the turnover relating to kattimore can be brought to tax under the above entry. It will depend upon the decision as to whether kattimore is a milk product. The Appellate Tribunal held that kattimore is an item left after taking butter from the "curd" and so it is only a by-product of milk. In this view of the matter, it cannot be said to be an item of milk product. We are unable to accept this reasoning of the Appellate Tribunal. Kattimore is certainly a product of milk. "Product" in the context can only mean a thing produced out of milk or from milk. In this view, we reverse the decision of the Appellate Tribunal. We hold that kattimore is a product of milk under entry 3 of the First Schedule to the Kerala General Sales Tax Act. This revision is allowed. There shall be no order as to costs. Petition allowed.