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    <title>2012 (12) TMI 908 - GAUHATI HIGH COURT</title>
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    <description>The court held that the seizure of &#039;Betonin AST Tonic&#039; was illegal as the Revenue failed to properly classify the product for tax purposes. The Revisional Authority&#039;s decision to tax the tonic at 13.5% was overturned, directing the Commissioner of Taxes to use the common parlance and scientific tests for classification within six weeks. Until then, VAT on the product should not exceed 5%. The court ruled in favor of the petitioner, setting aside the seizure order and allowing the revision petition without costs.</description>
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    <pubDate>Thu, 23 Aug 2012 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=219893</link>
      <description>The court held that the seizure of &#039;Betonin AST Tonic&#039; was illegal as the Revenue failed to properly classify the product for tax purposes. The Revisional Authority&#039;s decision to tax the tonic at 13.5% was overturned, directing the Commissioner of Taxes to use the common parlance and scientific tests for classification within six weeks. Until then, VAT on the product should not exceed 5%. The court ruled in favor of the petitioner, setting aside the seizure order and allowing the revision petition without costs.</description>
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      <pubDate>Thu, 23 Aug 2012 00:00:00 +0530</pubDate>
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