M/S Bhole Baba Milk Food Industries ... vs J.C.I.T., Range -4, Agra on 11 September, 2019
After referring to the above case law, the Ld. AR argued in the
hearing that while making Deshee Ghee and Skimmed Milk out of purchased Deshee
Ghee and Skimmed Milk, some chemical and essence are mixed to make them suitable
for the brand of Ghee and Skimmed Milk being marketed by the assessee company but
despite giving several opportunities, no such details of the process of mixing of
chemical and essence in the purchased Deshee Ghee and Skimmed Milk could be
furnished and hence, the assessee failed to demonstrate before us the facts of its case
are similar to the facts of the case of CIT Vs. Beta Cosmetics (supra), Therefore, this
case law has not been found to be applicable in case of the assessee (appellant).