SUNEET KUMAR,J. - (1.) Instant revision arises from order dated 15 May 2006 passed by the Trade Tax Tribunal Bench-II, Ghaziabad in Second Appeal No. 663 of 2005 (2002-03) under the U.P. Trade Tax Act.
(2.) Revisionist dealer is manufacturer and seller of Malto Dextrine Powder (MDP - Glucose). Dealer admitted rate of tax on Malto Dextrine Powder at 4%, however, the Assessing Authority opined that the product would fall in the category of food stuff in sealed containers and not a medicinal product, consequently, imposed tax. Aggrieved, the revisionist preferred first appeal which was rejected. The order was affirmed by the Tribunal in second appeal.
(3.) Tribunal in the impugned order noted that the product Malto Dextrine Powder (MDP -Glucose) is generally used by bakery and is not a medicinal product. Further, it was noted that the dealer admitted that he does not hold any licence under the Drugs and Cosmetics Act for the manufacture of Malto Dextrine Powder (MDP - Glucose). The learned counsel for the revisionist is not disputing before this Court that the dealer does not hold licence under the Drugs and Cosmetics Act, further, the product is generally used by the bakery.;