HAHNEMANN PUBLISHING CO. PVT. LTD.1 Vs. STATE OF WEST BENGAL
LAWS(ST)-2010-7-3
SALES TAX TRIBUNAL
Decided on July 02,2010

Hahnemann Publishing Co. Pvt. Ltd.1 Appellant
VERSUS
STATE OF WEST BENGAL Respondents

JUDGEMENT

DIPAK CHAKRABORTI, J. - (1.) THE petitioner -company Hahnemann Publishing Company Private Limited, is a company falling within the meaning of the Companies Act, 1956.
(2.) The petitioner challenged memo No. 3296 dated November 28, 2007 issued by the Sales Tax Officer, Sealdah Charge (respondent No. 2) by which the petitioner was informed that homoeo globules (in short, "disputed item") would not fall within Sl. No. 35A of Schedule A to the West Bengal Value Added Tax Act, 2003 (in short, "the VAT Act") as is claimed and would be treated as an unspecified item as per Schedule CA to the VAT Act and exigible to tax at 12.5 per cent.
(3.) UPON hearing both the sides, the Tribunal by its order dated November 6, 2008 held in favour of the Revenue. To be very precise, this Tribunal held that "Homoeo Globules are not sugar as referred to at serial No. 35A of Schedule A to the West Bengal VAT Act, 2003". It further observed, "... that the claim of the petitioner as alternative argument that homoeo globule is taxable at four per cent is also not acceptable".;


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