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2017 (5) TMI 376 - MADHYA PRADESH HIGH COURTClassification of goods - Vicco Vajradanti tooth paste and powder or Vicco Turmeric cream - whether medicine and drugs or cosmetics? - The learned Single Bench has relied upon an order passed by the Division Bench in the case of Commissioner of Commercial Tax vs. Dawar Brothers [1998 (2) TMI 544 - MADHYA PRADESH HIGH COURT], to hold that Vicco Vajradanti tooth paste and powder or Vicco Turmeric cream possess medicinal properties, therefore, fall under the category of medicines and drugs and not the cosmetics - Held that: - we find that the order of the learned Single Bench following the order in the Dawar Brother’s case, cannot be sustained. In Dawar Brother’s case, it has been noticed that the argument of the revenue was that the taxing statute does not define drugs and medicines, therefore, the provisions under consideration required to be given meaning in trade - The said argument of the revenue is factually incorrect. No doubt the drugs and medicines falling in Entry 16 Part-IV Schedule-II of the Act are not defined but cosmetics have been explained so as to include face cream and the toilet articles to include tooth paste and powder. Thus the statute itself have clarified the classification of the products manufactured by the writ petitioner as face cream and the tooth paste and tooth powder. There is no question as to whether it is an ayurvedic medicine or cosmetic cream. The classification of a product under a statute cannot be read into another statute. Each statute has to be interpreted on the basis of the provisions contained therein. Therefore, classification of the products in the said judgments dealing with the Central Excise Laws are not relevant for examining the classification of the products under the local Act, which have specifically included face cream under the Entry of Cosmetics and tooth paste and tooth powder under the Entry of Toilet articles. Petition dismissed - decided against petitioner.
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