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2018 (7) TMI 1971

..... dustries for filling medicines - Whether HPMC (Hydroxy Propyl Methyl Cellulose) Capsule Shells are taxable as per entry No.5 of Part-IV of Schedule-II of Madhya Pradesh VAT Act, 2002 and therefore, taxable @ 14%? HELD THAT:- M erely because the capsules manufactured by the petitioner is being manufactured on account of inclusion of the same in the drug licence, it can never be said that its a drug. The learned Commissioner has observed that certain cosmetics are also manufactured under the drug licence and therefore, if the analogy given by the petitioner is accepted then all cosmetics will have to be included under the heading of drug. This Court after hearing learned counsel for the parties, as it is not established that the capsule in qu .....

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..... ence No.28/13/97 (Form No.28). 03- The contention of the petitioner is that empty HPMC Capsule Shell are made of Hydroxy Propyl Methyl Cellulose and are used by Pharmaceutical Industries for filling medicines. The petitioner on 04/02/2016 moved an application under Section 70 of the Madhya Pradesh VAT Act, 2002 for seeking clarification / opinion in respect of rate of tax of Empty HPMC Capsule Shell to the Commissioner, Commercial Tax, Indore (M.P.). 04- Along with the application enclosed the details of manufacturing process, details of manufacturing process in respect of Empty HPMC Capsule Shell, details of manufacturing process of Empty Gelatin Capsule Shell, details of process flow chart of Empty HPMC Capsule Shell and details of proces .....

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..... eings or animals and all substances intended to be used for or in the diagnosis, treatment, mitigation or prevention of any disease or disorder in human beings or animals, including preparations applied on human body for the purpose of repelling insects like mosquitoes; (ii) such substances (other than food) intended to affect the structure or any function of the human body or intended to be used for the destruction of 1[vermin] or insects which cause disease in human beings or animals, as may be specified from time to time by the Central Government by notification in the Official Gazette; (iii) all substances intended for use as components of a drug including empty gelatin capsules; and (iv) such devices intended for internal or external u .....

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..... ther Goods, not covered by Schedule-I and any other part of this schedule. 14% rate of tax. Entry No.19 and 19-A of Part-II of Schedule-II of Madhya Pradesh VAT Act, 2002 reads as under:- S. No. Description of Good Rate of tax u/s 9 (%) (1) (2) (3) 19. Bulk Drugs 5 19A. Drugs and medicines including vaccines, syringes, dressings, medicated ointments produced under drug licence and light liquid paraffin of IP grade 5 Schedule-II Part-IV of Madhya Pradesh VAT Act, 2002 reads as under:- S. No. Description of Good Rate of tax u/s 9 (%) (1) (2) (3) 1. All other goods, not covered by Schedule-I and any other part of this Schedule. 13 11- This Court in light of the aforesaid statutory provisions is of the opinion that merely because the capsules m .....

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