SETHURAMAN, J.

This revision petition has been filed under section 38 of the Tamil Nadu General Sales Tax Act and it raises a short point.

The assessee deals in condensed milk. It contended before the assessing authority that condensed milk is also milk and the relevant sales are eligible for exemption. The assessing authority rejected this claim. The Appellate Assistant Commissioner also rejected the claim of the assessee and confirmed the assessment as far as this point is concerned. The assessee brought the matter on appeal to the Sales Tax Appellate Tribunal and Tribunal, following a decision of he Allahabad High Court in Indodan Milk Products Ltd. v. Commissioner of Sales Tax (in the case of the same assessee), held that the assessee was eligible for exemption. The State has brought the matter in revision to this Court.

The relevant notification runs as follows :

"In exercise of the powers conferred by section 17 of the Madras General Sales Tax Act, 1959 (Madras Act 1 of 1959), the Governor of Madras hereby exempts, with effect on and from the 1st April, 1966, all sales of paddy (rice in husk), rice (husked paddy), cholam, cumbu, ragi, thinai, varagu, samai and kudirai