STATE OF GUJARAT Vs. CADILA HEALTHCARE LTD

JUDGEMENT

(1.) Feeling aggrieved and dissatisfied with the impugned judgment and order dtd. 5/7/2016 passed by the High Court of Gujarat, at Ahmedabad in STR No.4 of 2005 by which the High Court has answered the reference in favour of the respondent - assessee - dealer holding that the product "KADIPROL" sold by the respondent can be categorized as "Poultry Feed" falling under Entry 25 of Schedule I of the Gujarat Sales Tax Act (hereinafter referred to as "GST Act") and not as a "Drug and Medicine" under Entry 26(1) of Schedule II Part A of the GST Act, the State of Gujarat has preferred the present Appeal.

(2.) At the outset it is required to be noted that the present proceeding arise out of the Determination Order passed by the Deputy Commissioner of Sales Tax under Sec. 62 of the GST Act by which the Deputy Commissioner held that the product in question - KADIPROL would be covered as "Drug and Medicine" under Entry 26(1) of Schedule II Part A of the GST Act.

(3.) Ms. Aastha Mehta, learned Counsel has appeared on behalf of the appellant - State of Gujarat and Ms. Kavita Jha, learned Counsel has appeared on behalf of the respondent - assessee.