DARSHAN PHARMA Vs. STATE OF GUJARAT

JUDGEMENT

(1.) THIS appeal under Section 78 of the Gujarat Value Added Tax Act, 2003 is directed against the judgment and order dated 24. 12. 2008 of the Gujarat Value Added Tax Tribunal, Ahmedabad in Appeal No. 4 of 2008.

(2.) THE appellant is a deemed register dealer under Section 23 of the Gujarat Value Added Tax Act, 2003 (hereinafter referred to as "the Act") and the appellant is a manufacturer of Ayurvedic medicines. The appellant has been granted licence by the Food and Drugs Control Administration under Drugs and Cosmetics Act, 1940. The certificate dated 21. 6. 2007 issued by the Licencing Authority (Ayurveda, Siddha and Unani Drugs) in the Food and Drugs Control Administration, Gujarat State indicates that the appellant has been granted licence for manufacturing D. Sona Gum Care Powder with the following ingredients :-<FRM>JUDGEMENT_1742_TLGJ0_2009Html1.htm</FRM>

(3.) THE botanical names of the ingredients are also indicated and also the particulars of the drugs. The licence, however, indicates that the above references to be found in Arya Bhishak. According to the appellant, the Gum Powder is a medicine and is useful in falling teeth and to make the gums stronger. The appellant's case is that the appellant has been manufacturing the said product as proprietary Ayurvedic medicines. The appellant made an application to the Commissioner of Commercial Taxes on 13. 8. 2007 and requested the said office to decide taxability, on sale of the said product, as per the provisions of Section 80 of the Act.