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2016 (7) TMI 139 - HC - VAT and Sales TaxRate of tax on bulk drugs - Classification - Tribunal rejected the rectification application - Earlier Tribunal has held that there is no price fixation of bulk drugs manufactured by the appellant and therefore, the appellant is liable to pay tax @ 12.50% as mentioned in the Residuary Entry. - Held that:- It transpires from the impugned orders that before the Tribunal the appellant had put into service the submission regarding applicability of the provision of Section 4 of the Drugs (Price Control) Order to its case. However, the Tribunal dismissed the Rectification Application holding that it was an issue of law and that the Tribunal cannot enter into disputed questions of law in such Application. The submission regarding applicability of Section 4 of the Order goes into the root of the matter and the Tribunal was required to deal with the same. However, the Tribunal committed serious error by merely citing it as a disputed question of law. Hence, the matter requires reconsideration by the Tribunal. - Matter remanded back to the Tribunal for consideration afresh - Decided in favor of assessee.
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