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2016 (10) TMI 15 - HC - VAT and Sales TaxClassification of goods - "Enzymes" - classified under the entry of the chemical under Notification No.1084 dated 25.02.2003, taxable @ 4% - to be treated as an unclassified item liable to tax @ 10% - enzyme treated as chemical or protein? - Held that - An enzyme is in the nature of chemical substance, which acts upon a protein and helps in the process of absorption of food by converting the sugars and starch into energy for the body. In common parlance also an enzyme is understood to be a catalyst agent, which helps in the break-up of food in the intestines and leads to better digestion. It is well settled in law that while interpreting a classification it is the "word" an "item" as is understood in common parlance, which is to be taken into account. The decision in the case of State of Madhya Pradesh vs. Marico Industries Ltd. [2016 (7) TMI 1057 - SUPREME COURT] is relied upon. "Enzyme" a chemical under Notification no.1084 dated 25.02.2003 to be chargeable to tax as chemical @ 4% - revision dismissed - decided against Revenue.
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