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The court held that "vitamins and minerals pre-mix" cannot be categorized under "chemicals" (Entry 29) or "ores and minerals" (Entry 89) of Schedule II of the Act, 2008. Tax is levied on the finished goods, not individual raw materials. The court rejected the contention that the product falls under "drugs and medicines" (Entry 41) as it is not used for alleviating diseases or symptoms. The product is an unclassified item, liable to be taxed as such. The revision petition was dismissed, upholding the orders of the Additional Commissioner and Tribunal.
The court held that "vitamins and minerals pre-mix" cannot be categorized under "chemicals" (Entry 29) or "ores and minerals" (Entry 89) of Schedule II of the Act, 2008. Tax is levied on the finished goods, not individual raw materials. The court rejected the contention that the product falls under "drugs and medicines" (Entry 41) as it is not used for alleviating diseases or symptoms. The product is an unclassified item, liable to be taxed as such. The revision petition was dismissed, upholding the orders of the Additional Commissioner and Tribunal.
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