THE COMMISSIONER, TRADE TAX Vs. EMAMI LTD.

JUDGEMENT

(1.) HEARD learned standing counsel Sri B.K. Pandey for the revisionist State and Sri S.K. Bagaria, Sri Bharat Ji Agrawal assisted by Sri Piyush Agrawal for the assessee.

(2.) THIS revision has been filed by the State against the judgment and order of the tribunal dated 21.10.1999 under Section 11 of the U.P. Trade Tax Act, 1948. The tribunal has by the impugned order held that two products namely Himani Naturally Faircream and Himani Naturally Fair Lotion are to be classified as medicines and therefore be chargeable to tax as "Ayurvedic" medicines and has held that the same are not cosmetics.

(3.) THE facts of the case are as such that the assessee dealer is a limited company having its registered office and manufacturing unit at Kolkatta West Bengal and its sale depot at Kanpur U.P. is registered under the U.P. Trade Tax Act.