(1) THE respondent manufactures DIL Instant Milk Mix. It is used principally in the preparation of tea and coffee. It is stated to be a mixture of partially skimmed milk and sugar. According to the respondent, it is exempt from the tax levied under the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972 by reason of Entry 5 in the Schedule thereto. That entry reads: "5. Milk condensed or preserved except whole milk, toned milk, skimmed milk powder and baby food." (2) THE Chairman of the West Bengal Taxation Tribunal took the view that toned milk and not toned milk powder had been exempted under the said entry from the payment of tax under the said Act. Even according to the respondent, he said, its product was toned milk powder and not toned milk in liquid form. Accordingly, the respondents product could not be exempted from payment of the tax when it was in powder form and not in liquid form. He noted that the respondent had filed evidence to the effect that its product was commonly dealt with in the market as toned milk but, in his view, this had to be taken "with a grain of salt" because the product was not described as toned milk on the label and he could not understand how the product could be treated in the trade or in common parlance as toned milk, that is milk in liquid form, when the product was in powder form. The two other Members of the Tribunal who heard the matter held that, considering the fact that what was exigible was preserved toned milk, toned milk powder was clearly excepted from the entry tax and they recorded the opinion that if the respondents product was treated in substance as toned milk powder, it was not exigible to the tax as it was excepted by the said Entry 5. They then stated that the question whether the respondents product was toned milk powder or not was a question of fact, the decision of which they left to the Entry Tax Authority. (3) THE Entry Tax Authorities are in appeal. (4) WE are in some difficulty in construing Entry 5 because we find that neither party has adduced evidence as to what those in the trade consider (a) whole milk, (b) toned milk, and (c) skimmed milk powder to be. (3) THE Entry Tax Authorities are in appeal. (4) WE are in some difficulty in construing Entry 5 because we find that neither party has adduced evidence as to what those in the trade consider (a) whole milk, (b) toned milk, and (c) skimmed milk powder to be. The only evidence that was there was brushed aside. (5) IN our view, the core point is how the trade regards toned milk. Is toned milk powder toned milk, as they understand it? If yes, the next question is whether the respondents product is toned milk powder and, therefore, exempt from entry tax by virtue of Entry 5. (6) THE order of the Tribunal is set aside. The observations therein should not affect the judgment of the Entry Tax Authority which shall deal with the matter with due regard to what we have stated above. The Entry Tax Authority shall hear and dispose of the matter within six months. It shall be open to both parties to place relevant material before it. (7) THE appeal is allowed accordingly. No order as to costs.