1998 (12) TMI 233

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..... Appellant. Shri T. Vishwanathan, Advocate, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. The issue involved in the appeal filed by the Revenue is whether the benefit of Notification No. 48/77 dated 1-4-1977 is available to the P or P medicine manufactured by the respondents for their loan licencee. 2. Shri H.K. Jain, ld. SDR, submitted that the explanation (a) to not .....

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..... and as long as the condition is appearing in the notification, no concession can be given by the respondents. 3. Shri T. Vishwanathan, ld. Advocate appearing on behalf of the respondents, submitted that once the Gujarat High Court has held explanation (a) to be ultra vires of Constitution in Suhrid Geigy Ltd. v. Union of India, the condition of the notification cannot be made applicable at all. .....

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..... ly to encourage the trade and business. Therefore it cannot be said such an object will be better served by dividing the manufacturer of medicine between wholly indigenous company and the companies having foreign element in them. The Gujarat High Court therefore observed that the clause (a) of the explanation does not have any rational nexus with the objective which the notification seeks to serve .....

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