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TMI Blog2023 (3) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... al (constituted under the Punjab Value Added Tax Act, 2005) in Appeal No.126 of 2010 of that office whereby the items namely, 'Choloromint Herbasol', 'Happydent White' and 'Chatar Patar' manufactured by the appellant, were made liable to be taxed at 12.5%, as per Schedule 'F' of PVAT Act, 2005. Learned counsel for the appellant has referred to the order (Annexure P-4) whereby the appeal filed by the appellant against the order dated 04.02.2008 vide which the Commissioner had disposed of an application under Section 85 of the Punjab VAT Act giving an opinion that the appellant will not be entitled to payment of 4% tax under the residue entry and his products will be liable to be taxed @12.5% under Schedule 'F' of Punjab Value Added Tax Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh Court, Allahabad High Court which has been affirmed by the Hon'ble Supreme Court by dismissing the SLP (Annexure A-10) against the judgment passed by Allahabad High Court. In the facts of the present case, the appellant has been granted license by the Licencing Authority i.e. Directorate of Ayush. The appellant is a Private Limited Company incorporated under the provisions of Indian Companies Act, 1956, having its registered office at 47th Mile Stone, Delhi-Jaipur Highway, Manesar, Gurugram and factories at Manesar (Haryana), Chennai (Tamil Nadu) and Rudrapur (Uttrakhand) and deals in manufacturing and selling of Ayurvedic Medicines and Confectionary etc. In the State of Punjab, the Company inter alia deals in trading proprietary Ayurv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'ble Supreme Court by dismissing the SLP (Annexure A-10) against the judgment passed by Allahabad High Court. Reference can now be made to the observations made by the Uttrakhand High Court in the case of "Commissioner Trade Tax Vs. Perfetti Van Mell" vide order dated 28.07.2008 with respect to the appellant-Company itself, the Uttrakhand High Court has observed that the items 'Choloromint with Herbasol' and 'Happydent White' are manufactured by the assessee under the drug licence issued to it by the Directorate of Ayurvedic Medicines of State of Haryana. Even if, for the purpose of utility, 'Choloromint with Herbasol' as mouth freshners and that of 'Happydent White' (baking soda with mint flavor) to keep the teeth clean, these items will ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dicinal value; it is prescribed as medicine and that its use is limited to the cure of the ailments claimed to be cured by it." The Special Leave Petition (SLP) against the judgment passed by the Allahabad High Court was dismissed and the said judgment was upheld by Hon'ble the Supreme Court vide order dated 05.03.2019 (Annexure A-10). Thereafter, the Telengana High Court vide judgment dated 13.12.2022 has followed the same view with respect to manufacturing of 'Choloromint with Herbasol' and 'Happydent White' and has held that these items are classified as falling under Entry-88 of IV Schedule of the Act and are subject to 4% tax during the relevant period. In the present case, the Revenue-respondent has not led any evidence or produce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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