IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL Commercial Tax Revision No. 17 of 2008 (Pertaining to the assessment for the month of May 2006) Commissioner, Trade Tax/Commercial Tax Uttarakhand, Dehradun. ……….Revisionist. Versus M/s Perfetti Van Melle (India) Pvt. Ltd. Railway Road, 4-Manvinder Nagar Rishikesh. ………Respondent. ALONGWITH Commercial Tax Revision No. 18 of 2008 (Pertaining to the assessment for the month of July 2006) Commissioner, Trade Tax/Commercial Tax Uttarakhand, Dehradun. ……….Revisionist. Versus M/s Perfetti Van Melle (India) Pvt. Ltd. Railway Road, 4-Manvinder Nagar Rishikesh. ………Respondent. Commercial Tax Revision No. 19 of 2008 (Pertaining to the assessment for the month of April 2006) Commissioner, Trade Tax/Commercial Tax Uttarakhand, Dehradun. ……….Revisionist. Versus M/s Perfetti Van Melle (India) Pvt. Ltd. Railway Road, 4-Manvinder Nagar Rishikesh. ………Respondent. 2 AND Commercial Tax Revision No. 20 of 2008 (Pertaining to the assessment for the month of June 2006) Commissioner, Trade Tax/Commercial Tax Uttarakhand, Dehradun. ……….Revisionist. Versus M/s Perfetti Van Melle (India) Pvt. Ltd. Railway Road, 4-Manvinder Nagar Rishikesh. ………Respondent. Sri K.P. Upadhyaya, learned Additional Chief Standing Counsel for the revisionist. Sri Sudhanshu Dhulia, Sr. Advocate, assisted by Sri Vipul Sharma, Advocate for the respondent. Coram:Hon’ble Prafulla C. Pant, J. Hon’ble Dharam Veer, J. Oral:-Hon’ble Prafulla C. Pant, J. These are review applications No. 1009 of 2008, 1010 of 2008, 1008 of 2008 and 1007 of 2008, moved on behalf of the respondent/assessee, for review of judgment and order dated 28.07.2008, passed by this Court in Commercial Trade Tax Revision No. 17 of 2008, Commercial Trade Tax Revision No. 18 of 2008, Commercial Trade Tax Revision No. 19 of 2008 and Commercial Trade Tax Revision No. 20 of 2008, respectively whereby said revisions were partly allowed. 2. Heard Shri Sudhanshu Dhulia, Sr. Advocate, assisted by Shri Vipul Sharma, learned counsel for review applicant/respondent and Shri K.P. 3 Upadhyaya, learned Additional Chief Standing Counsel for the revisionist/opposite party. 3. In the aforesaid revisions in which the judgment and order dated 28.07.2008, passed by this Court is held that ‘Chlormint with Herbasole’ and ‘Happydent’, manufactured by assessee/respondent under Drug Licence are ayurvedic medicines and trade tax payable on the two items was 4%, as held by the Trade Tax Tribunal, Dehradun. However, regarding rest of the items namely “Chlormint Candy”, “Chlormint Ice”, “Chlormint Gum” “Gum Draggy”, “Chewing Gum Draggy” and “Chatar-Patar” it was held by this Court that said items cannot be said to be ayurvedic preparations and the trade tax at the rate of 12.5% was payable on said items. 4. Learned counsel for the review applicant argued that “Chlormint Candy”, “Chlormint Ice” and “Chlormint Gum” have the contents of Chlormint with Herbasole in it and these products are also sold under the licence issued by Drug Controller of Haryana. It is further argued that merely that a base is added to the “Chlormint Herbasole”, it does not lose its character as ayurvedic medicine. Whether by adding a base for preparing “Chlormint Candy” or adding Neelgari Tailam for preparing “Chlormint Ice” and by using gum base for preparing “Chlormint Gum”, the said items lose its character as ayurvedic medicines or not requires fresh interpretation as to whether basically these items are manufactured for treatment of diseases 4 or for taste, which in the opinion of this Court is beyond the scope of the review. Combination of Chlormint Herbasole with some other ingredients regarding which this Court has already held that these cannot be said to be ayurvedic medicines, this Court in its review jurisdiction, cannot reinterpret the same. The review applicant may have his remedy before the appellate authority but we do not find it a case of error apparent on the face of the record in the order sought to be reviewed. 5. Therefore, the review applications are rejected. (Dharam Veer, J.) (Prafulla C. Pant, J.) Dt:29.09.2008 Sweta 5 6 7 8 9 10