MITTAL DISTRIBUTORS Vs. STATE OF PUNJAB

JUDGEMENT

(1.) The appellant has filed this appeal under Section 68 of the Punjab Value Added Tax Act, 2005 (hereinafter referred to as the 'PVAT Act 2005') challenging the impugned order dated 6.10.2006 (Annexure A-6) passed by the VAT Tribunal, Punjab.

(2.) Briefly the facts of the case are that the appellant is engaged in the business of purchase and sale of Diagnostic film and Medical X-ray films. It is the case of the appellant that on the sale of the aforementioned Diagnostic film and Medical X-ray films it is charging 4% VAT being medical equipments and devices for all intends and purposes. According to the appellant, the aforementioned items fall under Sr. No. 31 of Schedule-B of PVAT Act, 2005. The items falling under Sr. No. 31 of Schedule-B of PVAT Act, 2005 are reproduced as under: <FRM>JUDGEMENT_455_VST29_2010_1.html</FRM>

(3.) The appellant filed an application under Section 85 of the Punjab VAT Act seeking determination of the question "Whether goods diagnostic films and medical X-ray films fall under item No. 31 of Schedule-B of PVAT Act, 2005?" The Excise & Taxation Commissioner, Punjab, vide order Annexure A-4 held that the Diagnostic films and X-ray films are not covered under item 31 of Schedule-B appended to PVAT Act, 2005 as these are neither medical equipments/devices nor implants and, hence, these are taxable @ 12.5% and not @ 4%. The appellants filed an appeal before the VAT Tribunal, Punjab, which is also dismissed vide Order (Annexure P-6).