LAWS(RAJ)-2007-7-92

STATE OF RAJASTHAN Vs. DEYS MEDICAL STORES LTD

Decided On July 27, 2007
STATE OF RAJASTHAN Appellant
V/S
Deys Medical Stores Ltd Respondents

JUDGEMENT

(1.) THIS group of four writ petitions is between the same parties and involves the identical controversy and, therefore, it is disposed of by common judgment.

(2.) THE principal question that arises for consideration by us in this group of writ petitions relates to the classification of two products namely 'Keo Karpin Hair Vitalizer' and 'Keo Karpin Baby Oil' for the purposes of Sales Tax under the Rajasthan Sales Tax Act. According to the respondent No. 1, the aforesaid products fall in Entry 60 in the notification issued on 8.3.1988 in exercise of power conferred by Section 5 of the Rajasthan Sales Tax Act, 1954 (for short the R.S.T. Act) while according to the department (petitioners herein) the aforesaid products are covered by Entry 69 of the said notification.

(3.) ENTRY 69 reads thus: