M/S Himani Limited (Now Known As Emami ... vs The Commissioner Of Commercial Taxes, ... on 25 October, 2010
In the above revision the tax liability of the assessee-dealer in respect of only two items, namely, Himani Boroplus Antiseptic Cream and Himani Gold Turmeric Cream for the assessment year 1994-95 is involved. The department by the assessment order dated 28.12.1995 subjected the above items to tax at the rate of 7.5% by classifying them as Ayurvedic medicament. Lateron, proceedings under Section 21 of the Act were initiated by issuance of a show cause notice dated 6.2.1998 in view of a decision of this Court in the case of Balaji Agency Vs. Commissioner of Sales Tax, 1994 UPTC 184 and a reassessment order was passed on 19/21.9.1998 classifying the above two items as items of cosmetic taxable at the rate of 15%. The appeal of the assessee before the Deputy Commissioner was dismissed on 31.3.1999. However, further appeal to the tribunal was allowed vide order dated 21.10.1999 whereby the above products were held to be medicaments taxable at a lower rate.