2021 (3) TMI 436

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....intendent of Taxes, Government of Tripura by which the said authority demanded Rs. 2,75,851/- from the petitioner for assessment period 2010 - 11 and Rs. 3,98,354/- for assessment period 2011 - 12 by way of additional value added tax under Tripura Value Added Tax Act, 2004 (TVAT Act, for short). The petitioner had imported several items, such as Glow Mint Moisturiser, Glow Fair Moisturiser etc. claiming that these items were in the nature of ayurvedic medicines and drugs on which according to the Schedule-II(a) to TVAT Act, 5% duty would be attracted. The department however, holds the belief that these items were in the nature of cosmetics and toilet articles which according to Entry No.45 to Schedule -II(b) of the Act, the rate of duty wou....

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....7.01.2017 for appearing on 30.01.2017. Accordingly Sri N.C Paul, Advocate of the firm appears and requested adjourn the case upto 09.02.2017 and accordingly his submission was granted. On 09.02.2017 Sri N. C. Paul, Advocate appears and stated that for lst few years Glamour World Ayurvedic Co. Ltd. Kolkata is not sending the listed products as requested them to provide sample vide letter No. 995 dated 04.02.2016. Sri Paul Advocate also stated that there was no direction by the Revisional Authority to give sample of the listed items from the petitioner, But , it is appeared from the order vide No. Rev. Case No. 06 & 07/CH-VII of 2014/487-89 dated 06.10.2015 that the Ld. Revisional Authority directed to the petitioner to co-operate wi....

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....d counsel for the department opposed the petition contending that the petitioner did not produce any samples for chemical analysis. The Assessing Officer therefore, had no choice but to proceed without the aid of such chemical analysis. All the names of the substances imported by the petitioner clearly suggest that they were in the nature of cosmetics. The petitioner did not produce any evidence to show that the same were drugs. He submitted that if the petitioner was dealing in drugs it ought to have a license for such purpose. No such license was produced. [5] Ordinarily, once an order of assessment is passed under taxing statute, the Court would insist that the assessee who is aggrieved by such an order file statutory appeal. However,....