PARAS PHARMACEUTICALS LTD Vs. STATE OF MADHYA PRADESH

JUDGEMENT

(1.) Shri Sumit Nema, advocate with Shri Mukesh Agrawal, advocate for the petitioner. Shri Vivek Agrawal, Government Advocate, for the respondent/State.

(2.) We have heard Learned Counsel for the parties.

(3.) In the erstwhile Madhya Pradesh Commercial Tax Act, 1994, the duties payable on various categories of item are prescribed in Schedule II. The relevant entries in question are entries 41 and 49 of Part IE of Schedule II, these attract commercial tax at the rate of 12 per cent. The entries read as follows :