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TMI Blog2014 (3) TMI 992X X X X Extracts X X X X X X X X Extracts X X X X ..... cent tax – Revisionist contended that “Jeeva soap” is not soap, but is ayurvedic medicine – Held that:- revisionist obtained drug licence entitling revisionist to manufacture pharmaceutical preparations – Revisionist was manufacturing nothing but pharmaceutical preparations and, for pharmaceutical preparations, tax liability was to extent of eight per cent only – However branding of product “Jee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ears to be the brand name of the revisionist. While, therefore, selling Jeeva soap , it represented to its intending buyers that it is selling a soap, in which it has a brand name Jeeva . It may have had represented that Jeeva soap ; has ayurvedic medicinal properties, but it never represented that it is selling Jeeva soap as an ayurvedic medicine. At the relevant time, there was an entry for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Tribunal that the revisionist, while selling Jeeva soap , made a representation that it is an ayurvedic medicine and not a soap. The appellate authority upheld the order of the assessing officer and the same has been confirmed by the Tribunal. Before us, it is being contended that for manufacturing Jeeva soap , revisionist has obtained a drug licence. Such a licence was required in order t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a soap, it held out to its prospective buyers that the revisionist is selling nothing but a soap and there being no contention that Jeeva soap is not a washing soap , the same would be covered by the entry soap other than washing soap attracting sales tax liability of 12 per cent. 3. We, accordingly, refuse to interfere with the revisions. The revision applications fail and the same ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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