https://www.taxtmi.com/caselaws?id=379633 The HC determined that the applicant's products, including antiseptic creams and oils, are classified under Entry 41 and Entry 49 of Part III Schedule II of the M.P. Commercial Tax Act, 1994, subject to a 12% tax rate. The court dismissed the applicant's argument for classification under Entry 11 of Part IV Schedule II, emphasizing that statutory provisions are explicit and previous judgments on similar issues were not applicable. The products were conclusively categorized under the specified entries, rejecting any reliance on the Central Excise Tariff Act for interpretation. en-us Mon, 15 Apr 2019 00:00:00 +0530 Mon, 11 Nov 2024 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379633 The HC determined that the applicant's products, including antiseptic creams and oils, are classified under Entry 41 and Entry 49 of Part III Schedule II of the M.P. Commercial Tax Act, 1994, subject to a 12% tax rate. The court dismissed the applicant's argument for classification under Entry 11 of Part IV Schedule II, emphasizing that statutory provisions are explicit and previous judgments on similar issues were not applicable. The products were conclusively categorized under the specified entries, rejecting any reliance on the Central Excise Tariff Act for interpretation. Case-Laws VAT / Sales Tax Mon, 15 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379633