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2007 (11) TMI 572 - HC - VAT and Sales TaxTooth pastes - whether or not medicated or as defined under the Drugs and Cosmetics Act, 1940? - Held that - We do not find any justifiable ground to accept the contention of the petitioner to hold the items in question as medicinal preparation by the mere application of the decision relied on by the assessee-petitioner herein without any factual basis to hold so. Considering the fact that the proceedings challenged before this court are at the stage of assessment, the contention now raised before this court merits to be taken before the assessing authority concerned for consideration on merits. If there is any delay on the part of the petitioner in filing the objections on the said date, it is open to the assessing officer to pass necessary orders on merits and complete the proceedings.
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