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TMI Blog2024 (10) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 - this Court is unable to accept contention of the revisionist that goods classified as vitamins and minerals pre-mix would fall under the category chemicals . Whether vitamins and minerals pre-mix would fall under the category drugs and medicines as provided under Entry 41? - HELD THAT:- Entry 41 also specifically in its contents excludes medicated soap, shampoo, antiseptic cream, face cream, massage cream, eye gel and hair oil etc. This entry ver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Tribunal dated 10.07.2013 wherein they were adjudicating 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 goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terated and 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 pertain to chemicals has been defined as :- 29. Chemicals inclu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial, 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 of the revisionist that goods classified as vitamins and minerals pre-mix would fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ken 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 revisionist with regard to inclusion of vitamins and minerals pre-mix under ores and minerals as defined in Entry 89 of Schedule II of the Act, 2008, the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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