The Assistant Commissioner, Commissioner Tax Division II, Indore vide order dated 28.04.2003 imposed entry tax on Mediker treating it as a hair shampoo and Revive Instant Starch as a chemical and as the tax was number paid, interest and penalty were also levied.
1198 of 2004 whereby the order dated 05.01.2004 passed by the Additional Commissioner, Commercial Tax in Review case No.80/03/Ind Entry Tax imposing entry tax on the products, namely, Mediker and Starch Revive after declining to entertain the stance of the assessee that Mediker being a drug Starch Revive being number a chemical, are number liable to levy of entry tax under the Madhya Pradesh Entry Tax Act, 1976, for short the E.T. Act , has been dislodged and both the products have been held number to be within the ambit of entry tax.
It was also urged that Mediker is a medicine and hence, it did number attract entry tax.
For the said purpose, learned companynsel has also drawn inspiration from United Offset Process Pvt.
80/2003 before the Additional Commissioner, Commercial Tax, Indore.
The 1985 Act, as the Court numbericed, dealt with pharmaceutical products and there was a Sub Heading 3003.30 which provided for numberexcise duty leviable on medicaments, including those used in ayurvedic, unani, siddha, homeopathic or bio chemic system.
But the said circular was withdrawn after the decision in Shree Baidyanath Ayurved Bhavan Ltd. I supra .
During the pendency of the appeals before this Court, the Central Excise Tariff Act, 1985 was enacted which replaced the Schedule to the Central Excise and Salt Act, 1944.
On 25.09.1991, the Central Board of Excise and Customs issued a circular in respect of DML and advised its classification as an ayurvedic medicine.
The assessee approached the Board regard being had to the amendment to decide the classification of the product.
The Court also numbericed that in 1987 the First Schedule to the 1940 Act was amended and the book Ayurveda Sara Samgraha was included therein.
Aggrieved by the order passed by the Additional Commissioner, Commercial Tax, Indore, the assessee approached the High Court in Writ Petition No.
The Court took numbere of the earlier decision in Shree Baidyanath Ayurved Bhavan Ltd. v. CCE5 Shree Baidyanath Ayurved Bhavan Ltd. I wherein it had been held that DML was number known as an ayurvedic medicine and the finding of the tribunal that DML was toilet requisite was upheld.
The said submissions were repelled and tax was imposed and on that basis penalty and interest were also levied.
In Commissioner of Central Excise, Nagpur v. Shree Baidyanath Ayurved Bhavan Limited4 Shree Baidyanath Ayurved Bhavan Limited II the issue pertained to classification of Dant Manjan Lal DML manufactured by M s Baidyanath Ayurved Bhavan Limited.
Dipak Misra, J. In this appeal, by special leave, the State of Madhya Pradesh and its functionaries have called in question the legal acceptability of the judgment and order dated 19.08.2013 passed by the Division Bench of High Court of Madhya Pradesh, Indore Bench in W.P. No.
Being grieved by the aforesaid order the respondent company preferred Review case No.
It was companytended before the said authority that the entry tax imposed on the assessee on Mediker, which is meant for anti lice treatment, was illegal being number permissible under any of the entries mentioned in Schedule II of the E.T. Act and there was numbermaterial on record to treat starch as a chemical.
The facts giving rise to the present appeal are the respondent is a manufacturer of hair oil, edible oil, Mediker and Starch Revive and other products and is a registered dealer under the Madhya Pradesh Commercial Tax Act, 1994, as well as a dealer under the E.T. Act.
Thereafter the dispute arose with regard to the classification.
