White Petroleum Jelly of IP grade classifiable under category of drug and medicine

Hindustan Unilever Ltd Vs Commercial Taxes Department (Madhya Pradesh High Court) Madhya Pradesh High Court held that White Petroleum Jelly of IP grade is liable to be classified as a category of drug and medicine under Entry 19-A of Part II, Schedule II of the MP VAT Act. Accordingly, order dated 14.05.2019 quashed. Facts- The appellant is a reputed public limited company engaged in the business of manufacturing and marketing a range of fast-moving consumer goods (FMCG), including toilet soaps, detergents, hair oils and allied products. The appellant maintains a branch depot at Indore and is ...