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2021 (3) TMI 436 - TRIPURA HIGH COURTClassification of goods - Glow Mint Moisturiser - Glow Fair Moisturiser etc. - whether these items were in the nature of ayurvedic medicines and drugs on which according to the Schedule-II(a) to TVAT Act, 5% duty would be attracted? - Department claims that these items were in the nature of cosmetics and toilet articles which according to Entry No.45 to Schedule -II(b) of the Act, the rate of duty would be 12.5 percent to 14.5 percent as fixed by the Government from time to time - HELD THAT:- The names of the products suggest they are all in the nature of cosmetics. These products are moisturisers, fair skin solutions, hair solutions for better glow etc. One of them is plain and simple shampoo for glowing hair. Even the supplier is aptly described as Glamour World. It is of course unsafe to base our conclusions on the basis of a title of the product. However, the petitioner himself has brought about the situation since as noted by the Assessing Officer despite opportunity been given, the petitioner failed to provide samples which could be sent for chemical analysis. On record, there is a letter dated 04.02.2016 written by the Superintendent of Taxes to the petitioner asking the petitioner to provide samples of such products. His recording of the order that despite opportunities, the petitioner did not supply the samples, cannot be disputed without any firm basis for the same. Petition dismissed.
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