Sift the flour and baking soda together into a large bowl. Add six tablespoons ghee and rub it into the flour mixture till it resembles breadcrumbs.
Meanwhile cook the sugar with one cup water, stirring occasionally, till all the sugar dissolves. Add the milk so that the scum rises to the surface.
Carefully remove this scum and discard. Continue to cook till the syrup reaches a two string consistency. Add the yogurt to the flour and knead into a soft dough.
Take care not to overwork the dough. Cover the dough with a damp cloth let it stand for forty five minutes. Divide the dough into twelve equal portions and shape into smooth balls. If you wish you can make them smaller.
Make a slight dent in the center of each ball with your thumb. Keep the balls covered.
Heat the remaining ghee in a kadai on medium heat. Gently slide in the dough balls, a few at a time, and deep fry on low heat.
If necessary you may place a tawa below the kadai so that the ghee does not get too hot. Gradually the balushahis will start floating to the top. Turn gently and cook on the other side till golden.
The entire process may take around half an hour to forty five minutes. Drain on absorbent paper. Set aside to cool for forty five minutes or till they reach room temperature.
Soak the cooled balushahis in warm syrup for two hours. Gently remove the balushahis from the sugar syrup and place on a serving plate.
Garnish with chopped pistachios. Let it remain thus for two to three hours when the sugar syrup will form a thin white layer over the balushahis. Serve