PONDS INDIA LTD Vs. COMMISSIONER OF TRADE TAX

JUDGEMENT

(1.) These three revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") are directed against the order of Tribunal dated 18.06.1997 for the assessment years 1990-91, 91-92 and 92-93.

(2.) Short question involved in these revisions are whether the white petroleum jelly, which is commonly known as vaseline is liable to tax under Notification No. ST-ll-5784/X-10(l)-80-U.P. Act 15/48-Order-81, Dated 07.09.1981 under the entry of "All kinds of cosmetics..." or as medicine. The claim of the applicant is that in the manufacturing of vaseline applicant requires drug licence. Therefore, it is medicine. Assessing authority had not accepted the claim of the applicant and taxed the turn over of vaseline @ 12% under the Notification No. ST-II-5784/X-10(l)-80-U.P. Act 15/48-Order-81, dated 07.09.1981 under the entry of "All kinds of cosmetics...". First appeals filed by the applicant were rejected. Applicant filed second appeals before the Tribunal, which have also been rejected.

(3.) Heard Sri Ashok Kumar, learned counsel for the applicant and Sri U.K. Pandey, learned Standing Counsel.