9911796707
TMI Blog1983 (2) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... within entry 37 of the First Schedule to the Andhra Pradesh General Sales Tax Act, or should it be treated as general goods. Entry 37 reads as follows: "Drugs and medicines (whether At the point of Four paise in the patent or proprietary), as first sale in the rupee." defined in section 3 of the State. Drugs and Cosmetics Act, 1940 (Central Act 23 of 1940). The Tribunal has held in favour of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sold in vials for the purpose of being mixed with medicines and drugs before injecting, must be treated as falling under item 37. This is also the view taken by the Calcutta High Court in Ram Chandra Sundarka v. State of West Bengal 1971 Crl LJ 1369. We may also refer in this connection to the decision of the Madras High Court in Sri Ram Products v. State of Tamil Nadu [1983] 52 STC 187 where t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dergoes the High Court held that it falls within item 95. Reference was also made to the fact that they are manufactured to Indian Pharmacopoeia Standards. The principle of the said decision clearly applies to the goods in the instant case as well. It may be remarked that even distilled water undergoes the manufacturing process and is manufactured to accord with the Indian Pharmacopoeia Standards. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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