J.K. HELENE CURTIS LIMITED Vs. DEPUTY COMMISSIONER OF COMMERCIAL TAXES, CORPORATE DIVISION WEST BENGAL AND ORS.
SALES TAX TRIBUNAL
J.K. HELENE CURTIS LIMITED
Deputy Commissioner Of Commercial Taxes, Corporate Division West Bengal And Ors.
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DIPAK CHAKRABORTI,MEMBER (T) -
(1.) J .K. Helene Curtis Limited, the Petitioner in this case, is a company within the meaning of the Companies Act, 1956 having its registered office in Mumbai and branch office at 33A, Jawaharlal Nehru Road, Kolkata 700 071. The Petitioner, as submitted in this petition, is carrying on the business of selling shaving brush, soap, shampoo, shaving cream, talcum powder, perfume, shaving lotion and body deodorant. Schedule IV to the West Bengal Sales Tax Act, 1994 (in short, "the 1994 Act") details list of goods on sales of which tax would be leviable at such rate as may be fixed by notification under Section 18 (single point levy) read with Sub -clause (a) of Clause 40 of Sub -section (2), Item 54 in Part -A of the Schedule covers following items:
54. Perfumes, depilatories, cosmetics, toilet articles and preparations (whether medicated or not) including hair cream, hair dye, hair tonic, hair conditioner and hair lotion, tooth brush, tooth paste (whether medicated or not), tooth powder (whether medicated or not) and other dentifrices, mouth washes and deodorants but excluding those enumerated in any other entry.
(2.) UNDER Notification No. 1109 FT dated April 20,2005, the said entry 54 of the Fourth Schedule to the 1994 Act was broken into two parts for fixing the rate of tax to be levied on sales of those items. Such bifurcation was made in the manner as given below:
Sl. Description of goods specified in Part A Rate of tax No. of the Schedule IV of the said Act (percentum) 54(i) Perfumes, depilatories, cosmetics, toilet articles and preparations Twenty (whether medicated or not) including hair cream, hair dye, hair tonic, hair conditioner and hair lotion. (ii) Tooth brush, tooth paste (whether medicated or not), tooth pow - Seventeen der (whether medicated or not) and other dentifrices, mouth washes and deodorants
(3.) IT has been claimed in this petition that the Petitioner paid tax at 17 per cent on the sales of body deodorants made during the period four quarters ending on March 31, 2003 in view of entry 54(ii) as above. But during the course of assessment for the said year, the assessing authority levied tax at 20 per cent on the sales of body deodorants treating to be an item falling under entry 54(i) as above. For the subsequent assessment period too, the tax on this item was levied at 20 per cent treating body deodorant as an item falling under entry 54(i) as above. Against the assessment of the said period, the Petitioner preferred an appeal before the Additional Commissioner of Commercial Taxes, West Bengal (in short, "the Additional CCT/WB") who confirmed imposition of tax at 20 per cent on sales of body deodorant by holding body deodorant as an item falling under entry 54(i).;
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