“Vitamins And Minerals Pre-Mix” does Not Fall Under “Ores And Minerals”, “Drugs And Medicines” Or “Chemicals”: Allahabad HC [Read Order]

It was observed that Entry 89 which defines "ores and minerals" only mentions raw ores and minerals and not pre-mix. Therefore, it has been held that "vitamins and minerals pre-mix" do not fall under Entry 89
Allahabad High Court - Allahabad HC - Vitamins And Minerals - Ores And Minerals - Drugs And Medicines - Taxscan

In a significant ruling, the Allahabad High Court has upheld the finding of the Commercial Tax Tribunal holding that “vitamins and minerals pre-mix” are unclassified goods, do not fall under “ores and minerals”, “drugs and medicines” or “chemicalsā€ under Schedule II of the U.P. Value Added Tax Act, 2008. Sarswat Peroxides Private Ltd, the revisionist-assesee…

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