2019 (8) TMI 952 - SCH - VAT and Sales Tax

Classification of goods - Himani Boroplus Antiseptic Cream - Himani Navratna Oil - Himani Boroplus Prickly Heat Powder - Himani Gold Turmeric Cream - Himani Nirog Dant Powder Lal - whether the above products manufactured and sold by the applicant company are classifiable under the Entry relating to 'Drugs and Medicines' i.e. Entry 11 Part IV of Schedule II? It was held in the case that the products manufactured by the applicant company as it falls in Schedule II Part III at Entry No.41 and 49, tax has to be levied at 12% as it does not fall under Schedule II Part IV at Entry 11, the duty is certainly not at all levied at 8%. HELD THAT - There is no ground to interfere with the impugned order(s) passed by the High Court. SLP dismissed.

Summary

The Supreme Court dismissed the Special Leave Petitions as they found no grounds to interfere with the impugned order(s) passed by the High Court. Pending interlocutory application(s) were disposed of. (Case citation: 2019 (8) TMI 952 - SC)