DEB KUMAR CHAKRABORTI, J. -
(2.) THIS is an application under section 8 of the West Bengal Taxation Tribunal Act, 1987, wherein the petitioners have assailed the assessment order dated September 10, 2008, passed by the Assistant Commissioner of Sales Tax, Corporate Division, in respect of fourth quarter ending on March 31, 2006 in taxing the items - -Thermoseal, R. A. Thermoseal and Hexigel at 12.5 per cent under the West Bengal Value Added Tax Act, 2003, as items covered under Schedule CA against the claim of the petitioner for taxing at four per cent as items within entry 25A of Schedule C of the said Act. Petitioner No. 1, M/s. Bhattacharjee Pharmaceuticals and Company Limited, is a public limited company within the meaning of the Companies Act, 1956, having its registered office at No. 71, Biplabi Rash Behari Bose Road, Room No. C -35/37, Ground Floor, B -107/108, 1st Row, Kolkata 700 001. Petitioner No. 2, Mr. Debabrata Bhattacharjee is one of the directors of petitioner No. 1. The petitioner -company is carrying on business as a distributor and consignment agent of different pharmaceutical products of different reputed company like Synthiko, ICPA Health Products Pvt. Ltd., Blue Cross Limited, Glenmark Limited, Kreesent Pharma Limited and many other companies. The petitioner -company is a registered dealer under the State and Central Sales Tax Acts. Assessment for the fourth quarter ending on March 31, 2006 was completed by the Assistant Commissioner, Sales Tax, Corporate Division (in short, "ACST, CD"), respondent No. 1 on September 10, 2008. While making assessment, respondent No. 1, considered the items Thermoseal, R. A. Thermoseal and Hexigel as tooth paste covered under Schedule CA of the Act and levied tax at 12.5 per cent against the claim of the petitioner -company that the disputed goods are drugs and medicines covered by entry 25A of Schedule C of the West Bengal Value Added Tax Act, 2003, taxable at four per cent. Being aggrieved the petitioner -company has filed this revision application before this Tribunal.
(3.) MR . Ravi Raghavan, learned advocate appearing with Mr. P. S. Agarwal, learned advocate and Mr. Kumarjit Das, learned advocate, has submitted that Thermoseal, R. A. Thermoseal and Hexigel are items within the meaning of drugs and medicines covered by entry 25A of Schedule C of the West Bengal Value Added Tax Act, 2003, taxable at four per cent. These three items are manufactured by ICPA Health Products Ltd. under the Drug Licence No. G. 442 issued by the Food and Drug Administration, Gujarat. It is claimed that Thermoseal and R. A Thermoseal contains active ingredient "strontium chloride" and "potassium nitrate", respectively, which are used to cure hypersensitivity of teeth. Hexigel contains active ingredient as "chlor hexidine gluconate" which is used to cure gingivitis, aphthous ulceration and condidal ulceration. Thus, the disputed products have medicinal properties. In support of this contention, learned advocate has produced before us literature of these three items and one sample of each category. It is pointed out that these items are available in medicinal shops only.;