Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 2022 (7) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (7) TMI 519 - SUPREME COURTClassification of goods - KADIPROL - can be categorized as Poultry Feed falling under Entry 25 of Schedule I of the Gujarat Sales Tax Act or as a Drug and Medicine under Entry 26(1) of Schedule II Part A of the GST Act? - product in question was sold in a sachet/packet of 100 gm - HELD THAT:- It was not meant to be given as a food to the poultry. It was required to be mixed with the feed given to the poultry/birds. It cannot be directly fed and/or given to the birds. Therefore, there is some merit in the contention of the Revenue that the impugned judgment and order does not deal with the reasoning given by the Tribunal. It merely quotes and relies upon the two decisions in the case of Glaxo Laboratories (India) Ltd. [1978 (12) TMI 164 - GUJARAT HIGH COURT] and M/s. Pfizer (India) Ltd. [1991 (3) TMI 343 - GUJARAT HIGH COURT] without a detailed and an indepth examination of the facts as found. Therefore, usually in the aforesaid background, the matter should be remitted to the High Court for a fresh decision. In view of the facts and as the issue in question is in the academic interest and as there is no revenue implication as there are no tax dues and therefore there is zero tax effect, the present proceedings is closed keeping the larger question on the Common Parlance Test open, to be considered in an appropriate case in a like matter. Appeal disposed off.
|