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CADILA VETERINARY Versus STATE OF GUJARAT, COMMISSIONEROF SALES TAX

2016 (8) TMI 133 - GUJARAT HIGH COURT

Classification of KADIPROL - entry 25 of Schedule I of the Gujarat Sales Tax Act, 1969 - Held that:- it appears that the Tribunal has committed an error. The product 'KADIPROL' manufactured by the Veterinary Division of the appellant is covered by the entry 25 of Schedule I of the Gujarat Sales Tax Act, 1969. Accordingly, the issue raised in this reference is answered in favour of the appellant and against the Department. - SALES TAX REFERENCE NO. 4 of 2005 - Dated:- 5-7-2016 - MR. KS JHAVERI AN .....

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product 'KADIPROL' manufactured by the Veterinary Division of the appellant is not covered by the entry 25 of Schedule I of the Gujarat Sales Tax Act, 1969 (as it stand before 141992)? 2. The short facts of the case are as under: 2.1 The appellant is a manufacturer of veterinary products and is a duly registered dealer under the Gujarat Sales Tax Act, 1969. The appellant preferred an application on 13/04/1989 to the Deputy Commissioner of Sales Tax under Section 62 to determine the rate .....

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unal and tribunal by its order dated 28/02/1994 confirmed the order of the Deputy Commissioner holding that the product kadiprol as a drug or medicine covered under Entry 25 of Schedule I of the Act. The Tribunal also considered that the product falls within the category of nonnutritional feed additive and therefore cannot be covered by Entry of poultry feed as it is not a nutrition which is the predominant purpose in the product. The Tribunal has also referred the decision rendered in case of ( .....

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sistant Commissioner, Food & Drugs Control Administration has vide its letter dated 04/12/1989 informed that mentioned product is an Animal Feed Supplement and is labelled as Not for Medicinal Use and not necessary to obtain a licence under the Drugs & Cosmetics Act, 1940 and Rules thereunder to manufacture the same for sale. However, the learned Tribunal did not consider this aspect. Learned Senior Counsel has further contended that decisions in case of Glaxo Laboratories (India) Ltd. ( .....

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ribunal, as well as, the decisions on which reliance was placed by the Tribunal, this Court is of the view that merely because the warranty is given in the bill, the contention raised by the Government that it amounts to cover under the prescribed form is not in consonance with the principle. It is required to be noted that when the competent authority which is an expert body on the subject itself has stated that licence is not required under the Drugs and Cosmetics Act to manufacture the same f .....

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t is. however, now well settled that the goods which are subjectmatter of taxation must be construed not in any technical sense but as understood in common parlance. The court should (sic. should) not resort to the scientific or technical meaning of the term but should resort to its popular meaning or the meaning which is attached to it in commercial parlance. 0 Therefore. it would be improper to decide the question by merely considering the [@page128] composition of those products. It will be n .....

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maintain appetite and normal weight gains and guard against disease. T. M. Egg Formula is further described as a specially designed antibioticvitamin formulation for use in poultry drinking water. It is stated that it protects the health of the flock and provides maximum egg production even under stress conditions. This product is thus stated to be helpful in early laying of eggs, production of more eggs and prevention of laying slumps at times of stress or in presence of disease. T. M. Forte is .....

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d growth rate, (ii) improved feed efficiency, (iii) improvement in overall animal health. iv) increased egg production. So far as the use of such products is concerned, we have no other material except what the learned author Dr. S. K. Rajan, Head of Animal Nutrition Division, Indian Veterinary Research Institute, has stated in his book Animal Nutrition and Feeding Practice in India. The learned author has pointed out that poultry feed can be divided into three categories, viz (i) Roughages, (ii .....

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d antibiotics have become important additives in Poultry feeds was not challenged before the Tribunal, nor the veracity of antibiotics have become important additives in Poultry feeds was not challenged before the Tribunal, nor the veracity of the same is challenged before us. 9. Thus, it can safely be said that the concept of Poultry feed has changed considerably and it does not mean food for the Poultry in conventional sense. It consists not only of concentrates but even additives like vitamin .....

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rned Assistant Government Pleader that these four products should be regarded as drugs and medicines because they contain terramycin. which is admittedly a drug. cannot be accepted. Whether they are Poultry feed or drugs and medicines will hate to be decided on the basis of their common or ordinary use. Moreover, as there are two specific entries one dealing with Poultry feed and another dealing with drugs and medicines, it will be necessary to decide the scope and ambit (sic) of each of these e .....

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