EMAMI LTD Vs. REGISTRAR M P COMMERCIAL TAX

JUDGEMENT

(1.) This order shall also govern disposal of writ petition No. 3598 of 2010. The only difference between them is the period of assessment otherwise the controversy involved in both of them is identical. For the sake of convenience, facts are noted form W.P. No. 3597 of 2010.

(2.) Petitioner is a registered dealer engaged in business of manufacture and sale of Fast Moving Consumer Goods such as Boroplus Antiseptic Cream, Boroplus Prickly Heat Powder, Navratan Oil etc. Petitioner has its sales depot at Indore. For assessment year 1-4-1999-2000 Petitioner's turnover was assessed to tax under M.P. Vanijyik Kar Adhiniyam, 1994 i.e. M.P. Commercial Tax Act (hereinafter called as "the Act").

(3.) The A.0. rejected the contention of Petitioner that some of the products, such as Boroplus Antiseptic Cream, Boroplus Prickly Heat Powder, Navratan Oil, Gold Turmeric Cream and Nirog Dant Manjan were taxable @ 8% being Ayurvedic Drug and Medicine under Entry 11 Part IV Schedule II. The A.O. classified these items under Entry No. 41 and 49 of Part III Schedule II and levied tax @ 12%. In two appeals, the Appellate Dy. Commissioner of Commercial Tax maintained the orders of the AO relating assessment year 1999-2000 and 2000-2001.