J. KANAKARAJ, J.

All the cases relate to the interpretation of entry 24 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 (hereinafter called as "the Act"), as it stood before Tamil Nadu Act 39 of 1983, entry 103 as amended by Tamil Nadu Act 39 of 1983 and the Notification G.O.P. No. 253 dated 17th March, 1986, issued under section 17 of the Act.

2. The Tax Case No. 1145 of 1987 has been filed by the Revenue against the order of the Sales Tax Appellate Tribunal dated 21st July, 1986, made in T.A. No. 74 of 1985. The respondent/assessee are manufacturers and dealers in the product known as "Spert". For the year 1982-83, the assessing officer treated the turnover of sales of "Spert" as food made of milk, cereals flour and starch coming within the entry 103 of the First Schedule to the Act attracting 10 per cent sales tax. During the year 1982-83, the relevant entries were as follows :

"24. Milk foods (excluding At the point of first 4 per cent. milk but including sale in the State. milk powder.)

103. (i) Biscuits (ii) do. 10 per cent." *

toffees (iii) chocolates, (iv) confectionery, (v) butter, (vi) ghee, (vii) cheese, and (viii) foods including preparations