LAWS(PAT)-2007-3-18

JAIN INDUSTRIES Vs. STATE OF BIHAR

Decided On March 13, 2007
Jain Industries Appellant
V/S
STATE OF BIHAR Respondents

JUDGEMENT

(1.) HEARD Mr. N.L. Rastogi, learned Senior Advocate appearing for the petitioner and Mr. Purnendu Singh, JC. to the Advocate General representing the State.

(2.) THE question that falls for consideration in this case is whether Lal Dant Manjan produced for sale by the petitioner would qualify as medicine or it is a toiletry under Entry No. 45 of Schedule III to the Bihar Value Added Tax Act.

(3.) ON behalf of the petitioner it is contended that Lal Dant Manjan is an Ayurvedic medicine and the revenue authority was in error in holding that it was an article of toiletry and not a medicine.