ADITYA MEDISALES LIMITED Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) The instant Writ application has been preferred by the petitioner for following reliefs:-

(3.) The case of the petitioner is that it primarily deals in medicine and medicinal products through its depot in the State of Jharkhand. Under the JVAT Act, more particularly under Sec. 9(2), tax on medicinal products could be levied at the first point of sale on the MRP thus, the Petitioner on purchase of the medicinal products, paid tax at the MRP. At the time of resale, the Petitioner could recover the tax paid from the buyer.