MARICO INDUSTRIES LIMITED Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) Tribunal Appeal:

(2.) LEVY of tax @ 20% on a turnover of Rs. 28,85,882/ -, relating to sales of 'Mediker', under Sl. No. 36 of I Schedule to the AP GST Act, 1957 (for short, 'the Act'), as made by the Assistant Commissioner (CT) (LTU), Charminar Division, Hyderabad, by order dated 30.3.2005 and as upheld by the Appellate Deputy Commissioner (CT), Punjagutta Division, Hyderabad, by part dismissal of Appeal No. C/46/2005 -06 by order dated 22.3.2007, is the subject matter of the Tribunal Appeal preferred by the unsuccessful appellant contending, inter alia, that 'Mediker' is being manufactured by the appellant under a licence obtained by it under the Drugs & Cosmetics Act and does not fall under the exclusion clause in Sl. No. 37 of I Schedule to the Act since it is not a medicated good or cosmetic or toilet preparation but it is a specific medicinal preparation for anti -lice treatment and predominantly used for reduction of lice in the hair and not for improving beauty as a cosmetic and, as such, 'Mediker' is exigible to tax @ 10% under Sl. No. 37 of I Schedule to the Act.

(3.) ASSAILING such a levy, the unsuccessful appellant has preferred the Tribunal Appeal on hand with the contentions as narrated, in brief, in para -1.