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2022 (1) TMI 56 - HC - VAT and Sales TaxLevy of Sales tax - Hajmola candy - taxable as an Ayurvedic medicine under list A of the Orissa Sales Tax Act, 1947 or not - HELD THAT:- A perusal of the impugned order of the Tribunal reveals that the tribunal primarily relied on the decision of the DABUR INDIA LIMITED AND ANOTHER VERSUS ACCT/CORPORATE DIVISION AND OTHERS [2006 (1) TMI 584 - WEST BENGAL TAXATION TRIBUNAL]. In the said decision, the WBTT took note of the decision of the Special Bench of the CEGAT, New Delhi in DABUR INDIA LTD. VERSUS COLLECTOR OF CENTRAL EXCISE, MEERUT [1994 (3) TMI 202 - CEGAT, NEW DELHI] holding that Hajmola candy does not fall in the entries of drugs and medicines and it is taxable as a confectionery. In the present case as well the assessee had satisfactorily demonstrated that the product in question was an Ayurvedic Medicine, for which the assessee possessed a trade licence. The question of law framed by this Court is answered in the affirmative, i.e. in favour of the Petitioner Assessee and against the Department, by holding that Hajmola Candy is exigible to tax as Ayurvedic Medicine in terms of the List-A of the OST Act - revision disposed off.
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