9911796707
TMI Blog2024 (10) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... djudicating the appeal preferred by the revisionist against order of Commissioner, Commercial Tax, U.P. passed under Section 59 of the U.P. Value Added Tax Act, 2008 (hereinafter referred to as "the Act, 2008"). Controversy in the present case pertains to the goods produced by the revisionist which are categorized as "vitamins and minerals pre-mix". 3. It has been submitted by learned counsel for the revisionist that all around the opposite party were treating "vitamins and minerals" to be falling in the category of Entry 29 of Schedule II of the Act, 2008 under the heading "chemicals" and it was taxed @ 4%. Subsequently, it seems that some controversy arose with regard to classification of the goods produced by the revisionist and with re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it has been submitted that the revisionist produced mineral preparation named as "vitamins and minerals pre-mix". Composition of 100gm of the said preparation is as follows :- S. No. Name of Mineral and Vitamin Chemical Name Weight 1 Minerals - Element Calcium Calcium Carbonate 160mg 2 Minerals - Element Iron Ferrous Fumerate 7.2mg 3 Vitamins - Vitamin - A Retinyl Palmitate 200mcg 4 Vitamins - Vitamin - B-1 Thiamine Hydrochloride 0.31mg 5 Vitamins - Vitamin B-2 Riboflavin 0.35mg 6 Vitamins - Vitamin - 5 Nicotine Acid (Niacin) 3.88mg 7 Vitamins - Vitamin - C Ascorbic Acid 16mg 8 Vitamins - Vitamin - D Free Folic Acid 16Mcg 7. Perusal of Schedule II of the Act, 2008 would indicate that Entry 29 perta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tamins and minerals pre-mix" is made from chemicals which are its raw material, while the goods which is sought to be taxed under the Act, 2008 are not the raw material but the finished goods namely "vitamins and minerals premix". 10. Section 4 of the Act, 2008 which a charging section clearly states that the "tax payable on sale of goods under this Act, shall be levied and paid....." accordingly tax is levied on the goods and not individually on the raw material from which the goods are prepared. Undisputedly, items given in Entry 29 are not the goods which are being sought to be taxed in the present case, but it is the finished product which is "vitamins and minerals pre-mix". 11. Accordingly, this Court is unable to accept contention o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Drug - a medicine or other substance which has a physiological effect when ingested or otherwise introduced into the body. A substance taken for its narcotic or stimulant effects. Medicine - a drug or other preparation for the treatment or prevention of disease. 14. From the above it is clear that "vitamins and minerals pre-mix" does not fall in the category of "drugs and medicines" nor has any material adduced either before the authorities below or before this Court that it would qualify for being classified as "drugs and medicines" and accordingly, there is no reason to accept the contention of the revisionist that "vitamins and minerals pre-mix" would fall under the category of "drugs and medicines". 15. Lastly, the argument of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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