JAINENDRA KUMAR RANKA,J. - (1.) The petitions are admitted on the following questions of law: Petitions filed by assessee "(i) Whether, in the facts and circumstances of the case, the learned Tax Board was justified in holding that "Shower to Shower", "Listerine Mouthwash" and "Listerine Cool Mint Mouthwash" are not taxable as per the Entry 43 of "Drugs and Medicines" appearing in Schedule-IV of the RVAT Act and are taxable in residuary entry at the rate of 12.5% as per Schedule-V of the RVAT Act?" Petitions filed by Revenue "(ii) Whether in the facts and circumstances of the case the learned Tax Board was justified in law in holding that the product of respondent "Savlon" falls within the ambit of drug and medicine despite of the fact that the assessing authority as well as appellate authority have categorically held same to be falling in residuary entry liable to be taxed at higher rate. (iii) Whether in the facts and circumstances of the case the learned Tax Board was justified in law and has not acted illegally and perversely deleting the penalty under section 61 of the Act despite of the fact that the tax at the lesser rate was deposited contrary to the applicable rate of tax on the goods sold by the respondent assessee."
(2.) Heard learned counsel for the parties finally.
(3.) Since all these petitions involve common questions, with the consent of parties all the petitions are being decided by this common order. It relates to assessment years 2006-07 to 2009-10.;