Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2019 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (5) TMI 361 - HC - VAT and Sales TaxClassification of goods - Himani Boroplus Antiseptic Cream - Himani Navratna Oil - Himani Boroplus Prickly Heat Powder - Himani Gold Turmeric Cream - Himani Nirog Dant Powder Lal - whether the above products manufactured and sold by the applicant company are classifiable under the Entry relating to 'Drugs and Medicines' i.e. Entry 11 Part IV of Schedule II? HELD THAT:- The classification of the products under the statute cannot be read into other statute. Each statute has to be interpreted on the basis of provisions contained therein and therefore, once M.P. Commercial Tax Act includes the articles manufactured by the applicant under Schedule II Part III at Entry No.41 and 49, the question of treating them under Schedule II Part IV Entry 11 does not arise. Entry 41 and Entry 49 include the products manufactured by the present applicant and the rate of tax is 12%. As the products manufactured by the present applicant falls under the specific entry under the schedule, the question of taking aid of the Central Excise Tariff Act, 1985 does not arise in light of the judgment delivered by the Division Bench of this Court in the case of State of M.P. Vs. Vicco Products (Bombay) [ [2017 (5) TMI 376 - MADHYA PRADESH HIGH COURT] ] and therefore, this Court is of the opinion that the products manufactured by the applicant company as it falls in Schedule II Part III at Entry No.41 and 49, tax has to be levied at 12% as it does not fall under Schedule II Part IV at Entry 11, the duty is certainly not at all levied at 8%. Reference answered.
|