1999 (10) TMI 706

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... was charged 12 per cent sales tax on this under residuary entry but he claimed that it was ayurvedic medicine and chargeable at 3 per cent under entry 16 of Part IV (Schedule II) of the Madhya Pradesh General Sales Tax Act, 1958. He has supported it by a certificate from some of the doctors, some sanskrit texts and on the plea that he was manufacturing it under the licence issued under the Drugs A .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... adjudge whether product like "gulab jal" qualified to be ayurvedic medicine. One of the tests was whether the product was manufactured under a licence issued under the Drugs Act. It was also observed in that judgment that once a product figured in its schedule as a drug/medicine it could not be treated otherwise by Revenue unless deleted from the Statute. 4.. Assessee-company is admittedly manuf .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X