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2008 (7) TMI 870 - HC - VAT and Sales TaxWhether 'Chlormint candy', 'Chlormint gum', 'Chlormint ice', 'Chlormint ice gum', 'Chlormint with herbasole', 'Happydent', 'Gum draggy', 'chewable gum draggy', and 'Chatar patar', are, wrongly held to be ayurvedic medicine by the Trade Tax Tribunal? Held that:- Items—"Chlormint with herbasole" and "Happydent" manufactured by the assessee under valid drug licence are ayurvedic medicines and trade tax payable on said items is four per cent as provided in clause (b) of sub-section (2) of section 4 of the Uttaranchal Value Added Tax Act, 2005. However, applying the same principles as discussed above, we hold that other items, i.e., "Chlormint candy", "Chlormint ice", "Chlormint gum", "Gum draggy", "chewable gum draggy" and "Chatar patar", manufactured and sold by the assessee/respondent, cannot be said to be ayurvedic preparations as in respect of these items it is not shown that the same are according to formulations prescribed by authoritative books of ayurvedic medicines. Therefore, charging of 12.5 per cent trade tax in respect of these items cannot be said to be wrong. Accordingly, the question of law stands answered. And the four revisions are partly allowed.
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