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of <h1>Appeal Allowed for Sales Tax Equalization on Pharma Products under Circular No. 20/90-CX</h1> <h3>ZANDU PHARMACEUTICAL WORKS LTD. Versus COMMR. OF C. EX., MUMBAI-III</h3> ZANDU PHARMACEUTICAL WORKS LTD. Versus COMMR. OF C. EX., MUMBAI-III - 2002 (148) E.L.T. 837 (Tri. - Mumbai) The Appellate Tribunal CEGAT, Mumbai allowed the appeal regarding sales tax equalization for pharmaceutical products. The appellant can pool clearances from different factories to equalize sales tax, as per Circular No. 20/90-CX. The Commissioner should reconsider the applicability of the circular as the appeal is allowed and the impugned order is set aside.
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