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2019 (5) TMI 572 - HC - VAT and Sales TaxWhether the medicines sold by the revisionist as CNF Agent is the Generic Salt Chloramphenicol which is exempt under the notification of the State Government dated 31.03.1992 issued under Section 4 (a) of the U.P. Sales (Trade) Tax Act, 1948 or not? - Whether the said medicine under the brand name 'Paraxin' is exempted from tax under the notification dated 31.03.1992 or not? HELD THAT:- Before the Commercial Tax Tribunal, the revisionist-applicant has produced the material on the basis of which the composition of the product could be examined, but the Tribunal failed to exercise its jurisdiction and therefore it was the duty of the Tribunal to get the said product examined and verified by the expert authority who can give definite finding about this product that as to whether the 'Chloramphenicol' as mentioned in the Notification dated 31.03.1992 is exempted - The trade tax tribunal is duty bound to examine the products of the revisionist-applicant and give definite finding with regard to 'Chloramphenicol' product is liable for exemption or not. The matter is remanded back to the Commercial Trade Tax Tribunal, who will reexamine the products of the revisionist-applicant - revision allowed by way of remand.
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