POPULAR SALES Vs. STATE OF MADHYA PRADESH

JUDGEMENT

(1.) We have heard learned counsel for the parties.

(2.) In this bunch of writ petitions, there are four items in issue which are manufactured by the petitioners namely (1) Boro Natural, (2) Borosoft Cream, (3) Borosoft Lotion, (4) Dermicool Powder, and (5) Itch Guard Cream.

(3.) According to the contention of Commercial Tax Department, all these items are taxable under Entry 41 or in the alternative Entry 49 of Part-III of Schedule-II.