High Court of Judicature at Allahabad
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The Commissioner Trade Tax,U.P. Lucknow. v. S/S Bank Chem. Drugs International Pvt. Ltd. Ghaziabad - SALES/TRADE TAX REVISION DEFECTIVE No. 200 of 1998  RD-AH 798 (18 March 2005)
TRADE TAX REVISION NO.200 (Defective) OF 1998
The Commissioner, Trade Tax, U.P., Lucknow Applicant
S/S Bank Chem Drugs International Pvt.Ltd, Ghaziabad. .Opp.party
Hon'ble Rajes Kumar, J.
Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 23rd September, 1997.relating to the assessment year 1992-1993.
Dealer/opposite party (hereinafter referred to as "Dealer") sold medicine in the name of waxcillin which is claimed to be Ampicillin capsule and claimed exemption under Notification No. ST-II-1217/XI-9 (94)/91-U.P. Act 15/48-Order-92, dated 31.03.1992.being a Life Saving Drugs. Tribunal held that Waxcillin contains an Ampicillin Trihydrate which is equivalent to Ampicillin 250 mg and therefore, covered in the item no. 26 namely Ampicillin of the Life Saving Drugs which is mentioned at serial no.4 of the aforesaid Notification No. ST-II-1217/XI-9 (94)/91-U.P. Act 15/48-Order-92, dated 31.03.1992.
Learned Standing Counsel is not able to show anything to the contrary as held by the Tribunal. Similar issue is also covered by the Division Bench decision in the case of M/S Mercury Laboratories Pvt. Ltd Versus State of U.P. reported in 2000 UPTC, 82.
In the result, revision fails and is accordingly, dismissed.
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