“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 “chemicals” under Schedule II of the U.P. Value Added Tax Act, 2008. Sarswat Peroxides Private Ltd, the revisionist-assesee…

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