SETH, J. - At the instance of Messrs. Indodan Milk Products Ltd., a dealer in condensed milk, etc., the Additional Judge (Revisions), Sales Tax, referred the following question in respect of the assessment years 1964-65 and 1965-66 to this court for opinion :

"Whether, in the facts and circumstances of the case, condensed milk is taxable under the Central Sales Tax in view of Notifications Nos. S.T. 911/X dated 31st March, 1956, and S.T. 776/X-900(16)-64 dated 16th February, 1965, of the U.P. Sales Tax Act and read with section 8(2A) of the Central Sales Tax Act ?"

While hearing these references, a Division Bench of this Court felt that the case of Nestle's Products India Ltd. v. Commissioner of Sales Tax ([1963] 14 S.T.C. 606.), in which it has been held that condensed milk is not milk within the meaning of section 4(a) of the U.P. Sales Tax Act, requires reconsideration. Accordingly, it referred these cases to a Full Bench and that is how they have come up before us.

During the assessment years in question, the dealer sold condensed milk in soldered tins and other cans in the course of inter-State trade. The Sales Tax Officer brought the turnover in respect of such sales