Sarswat Peroxides Private Ltd Vs Commissioner Commercial Taxes U.P. Gomti Nagar Lko. (Allahabad High Court)
In the case of Sarswat Peroxides Pvt Ltd vs. Commissioner Commercial Taxes U.P., the Allahabad High Court addressed the classification of “vitamins and minerals pre-mix” under the U.P. Value Added Tax Act, 2008. The revisionist contested a decision from the Commercial Tax Tribunal, which had upheld the Commissioner’s classification of their product as “unclassified goods” subject to a 12.5% tax rate. The revisionist argued that the product should be categorized as “chemicals,” “drugs and medicines,” or “ores and minerals.” The court examined whether the pre-mix, made from various chemicals, fit into these categories. It concluded that the product did not qualify as “chemicals” or “drugs and medicines” since it is a finished product rather than raw material, and it did not fall under “ores and minerals,” which pertains to raw materials. Thus, the court upheld the tribunal’s decision, affirming that “vitamins and minerals pre-mix” is to be treated as an unclassified good for tax purposes.
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
1. Heard Sri Rajesh Kumar Verma, learned counsel for the revisionist as well as Sri Sanjay Sarin, learned counsel appearing for the opposite party.
