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2007 (11) TMI 555 - HC - VAT and Sales TaxWhether the Trade Tax Tribunal had properly and correctly applied the test of the user and common parlance as prevalent in the commercial world while deciding the taxability of the goods in question? Whether the Trade Tax Tribunal was legally justified in placing the reliance upon only literature furnished by the dealer in respect of the goods in question? Whether the Trade Tax Tribunal was legally justified in holding the taxability of Emami Naturally Fair Cream/Lotion as a medicine? Held that - In this case, the second appellate authority has given no reason in coming to the conclusion it has reached that certain items may be classified either as medicines or cosmetics and this too must be done after giving due consideration to the evidences, which have been produced before it. The evidence has been furnished by the assessee by giving specific findings and reason. Therefore remand the matter to the Tribunal to apply twin test in the case of the assessee also. The Tribunal on remand may decide the issue in accordance with law, expeditiously.
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