https://www.taxtmi.com/caselaws?id=379844 The Allahabad High Court set aside the Trade Tax Tribunal's decision denying exemption under Section 4(a) of the U.P. Sales Tax Act, 1948 for medicines containing Chloramphenicol. The Court criticized the Tribunal for not verifying the presence of Chloramphenicol in the product 'PARAXIN 250' despite the revisionist providing evidence. The matter was remanded to the Tribunal with instructions to reexamine the product, potentially involving expert opinions from research laboratories. The Court emphasized the Tribunal's duty to thoroughly investigate product composition for tax exemption eligibility. en-us Wed, 01 May 2019 00:00:00 +0530 Thu, 09 May 2019 06:25:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379844 The Allahabad High Court set aside the Trade Tax Tribunal's decision denying exemption under Section 4(a) of the U.P. Sales Tax Act, 1948 for medicines containing Chloramphenicol. The Court criticized the Tribunal for not verifying the presence of Chloramphenicol in the product 'PARAXIN 250' despite the revisionist providing evidence. The matter was remanded to the Tribunal with instructions to reexamine the product, potentially involving expert opinions from research laboratories. The Court emphasized the Tribunal's duty to thoroughly investigate product composition for tax exemption eligibility. Case-Laws VAT and Sales Tax Wed, 01 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379844