High Court of Judicature at Allahabad
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M/S Ponds India Ltd. v. Commissioner Of Trade Tax Lucknow - SALES/TRADE TAX REVISION DEFECTIVE No. 288 of 1999  RD-AH 7422 (13 December 2005)
Hon'ble Rajes Kumar, J
Heard counsel for the parties.
The only dispute in the present revision is whether the white petroleum jelly, which is used to protect the skin and also being used to heel the cuts and fishers of the human body, falls under medicine or cosmetic.
Issue involved is squarely covered by the decision of this Court in the case of the applicant itself in TTR No.1078 of 1997 M/S Ponds India Limited Versus CTT decided on 28.10.2005 in which petroleum jelly has been held as cosmetic
Respectfully following the aforesaid decision, the order of the Tribunal is upheld.
In the result, revision fails and is, accordingly, dismissed.
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