J.K. HELENE CURTIS LIMITED Vs. DEPUTY COMMISSIONER OF COMMERCIAL TAXES, CORPORATE DIVISION WEST BENGAL AND ORS.

JUDGEMENT

(1.) J .K. Helene Curtis Limited, the Petitioner in this case, is a company within the meaning of the Companies Act, 1956 having its registered office in Mumbai and branch office at 33A, Jawaharlal Nehru Road, Kolkata 700 071. The Petitioner, as submitted in this petition, is carrying on the business of selling shaving brush, soap, shampoo, shaving cream, talcum powder, perfume, shaving lotion and body deodorant.

(2.) UNDER Notification No. 1109 FT dated April 20,2005, the said entry 54 of the Fourth Schedule to the 1994 Act was broken into two parts for fixing the rate of tax to be levied on sales of those items. Such bifurcation was made in the manner as given below:

(3.) IT has been claimed in this petition that the Petitioner paid tax at 17 per cent on the sales of body deodorants made during the period four quarters ending on March 31, 2003 in view of entry 54(ii) as above. But during the course of assessment for the said year, the assessing authority levied tax at 20 per cent on the sales of body deodorants treating to be an item falling under entry 54(i) as above.