STATE OF HARYANA Vs. GLAXO INDIA LIMITED

JUDGEMENT

(1.) For the reasons recorded in the application, the delay of 152 days in filing the appeal is condoned. Civil Miscellaneous application is allowed.

(2.) This order shall dispose of aforementioned five appeals, as the same are directed against a common order dated May 27, 2004 passed by the Haryana Tax Tribunal in STA No. 294 in respect of the assessment year 2002-03. However, for facility of reference, the facts are being taken from VATAP No. 77 of 2012.

(3.) The respondents-company, M/s. Glaxo India Limited, was assessed in the year 1996-97 vide order dated January 21, 1998. The Assessing Authority treated the sale of "feed supplements" as "poultry feed" falling in entry 53 of Schedule B to the Haryana General Sales Tax Act, 1973 (for short, "1973 Act") exempted from payment of sales tax. Subsequently, vide order dated June 25, 2002, the Deputy Excise and Taxation Commissioner (I)-cum-Revisional Authority, Ambala, revised the order of the Assessing Authority by holding that the sale of one or other constituent of "poultry feed" could not be taken as "poultry feed" falling in entry 53 of Schedule B to the 1973 Act free from the levy of tax and it is "poultry feed", i.e., a mixtures of proteins, salts and minerals, vitamins, antibiotics and coccidiostats, whether such mixture contains carbohydrate or not, which alone is tax-free and levied the tax of Rs. 2,35,072.