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TMI Blog2007 (7) TMI 669X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. R.B. Mathur for the Revenue. Mr. J.N. Sharma for the assessee. 1. Heard learned counsel for the parties. 2. These three revision petitions are, one by the Revenue and two by the assessee, directed against the common order of the Rajasthan Sales Tax Tribunal, Ajmer (for short 'the Tribunal') by the impugned order dated 14.6.1995 decided the question that the commodity 'Swad' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nging the levy of additional tax. 3. Learned counsel for the assessee, Mr. J.N. Sharma, has relied upon the case of Panama Chemical Works Vs. Union of India reported in 1992 (62) E.L.T. 241 (M.P.) wherein the Madhya Pradesh High Court has held that 'SWAD' digestive tables having 3% active ingredients as per Ayurvedic texts and 97% sugar/liquid glucose for taste was classifiable as an Ayur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Agencies Vs. C.T.O. along with S.L.P.(C) No.19850/1996. The said order is reproduced hereunder:- "Leave granted in both the matters. The case are remanded back to the Tribunal to enable the appellant to produce relevant evidence to show that in the market "Swad Tablet" is treated as medicine drug or pharmaceutical preparation". 4. Thus, the assessee was enabled and permitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hese revision petitions are disposed of by setting aside the impugned order passed by the Sales Tax Tribunal (now known as 'Tax Board') dated 14.6.1995 deciding Appeal No.516/93/Jaipur and Appeal No.517/93/Jaipur M/s. Khandelwal Drug Agencies Vs. C.T.O., Circle-F, Jaipur with a direction to the Tax Board to decide the aforesaid two appeals afresh after considering the additional evidence p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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