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TMI Blog2016 (8) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... RESPONDENT : MR HARDIK VORA AGP (PER : HONOURABLE MR.JUSTICE KS JHAVERI) Present Reference at the instance of the appellant has been made by the learned Gujarat Sales Tax Tribunal at Ahmedabad under Section 69 of the Gujarat Sales Tax Act, 1969 to consider the following questions of law. Whether in the facts and in circumstances of the case, the Tribunal is right in holding that the product 'KADIPROL' manufactured by the Veterinary Division of the appellant is not covered by the entry 25 of Schedule I of the Gujarat Sales Tax Act, 1969 (as it stand before 141992) ? 2. The short facts of the case are as under: 2.1 The appellant is a manufacturer of veterinary products and is a duly registered dealer under the Gu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant has taken this Court to the findings of the Tribunal at paragraph Nos.7, 12, 15 and 17 of its order and contended that the competent authority viz., the Office of the Assistant Commissioner, Food Drugs Control Administration has vide its letter dated 04/12/1989 informed that mentioned product is an Animal Feed Supplement and is labelled as Not for Medicinal Use and not necessary to obtain a licence under the Drugs Cosmetics Act, 1940 and Rules thereunder to manufacture the same for sale. However, the learned Tribunal did not consider this aspect. Learned Senior Counsel has further contended that decisions in case of Glaxo Laboratories (India) Ltd. (supra) and (M/s) Pfizer Ltd (supra) have not been rightly interpreted by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e subjectmatter of taxation must be construed not in any technical sense but as understood in common parlance. The court should (sic. should) not resort to the scientific or technical meaning of the term but should resort to its popular meaning or the meaning which is attached to it in commercial parlance. 0 Therefore. it would be improper to decide the question by merely considering the [@page128] composition of those products. It will be necessary to consider how these products are marketed by the manufacturer and how they are used by the persons rearing poultry. The literature published by the opponent describes the first two products, viz. T. M. Poultry Formula and T. M. Egg Formula as treatment products. Poultry formula is recommended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Institute, has stated in his book Animal Nutrition and Feeding Practice in India. The learned author has pointed out that poultry feed can be divided into three categories, viz (i) Roughages, (ii) Concentrates and (iii) Additives. Additives mentioned by him are (i) Vitamin supplements, (ii) Mineral suppliants, and (iii) Antibiotics. As regards antibiotics it is stated that since 1950, several antibiotics have become important additives in Poultry Feeds because they increase growth rate and efficiency of feed utilisation by influencing the bacterial population of the digestive tract, and that antibiotics are not nutrients. The information contained in that book that vitamins, minerals and antibiotics have become important additives in Poultr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her entry redundant or ineffective, and then to find out whether these four products as contended by the State. It was urged by the learned Assistant Government Pleader that even if the test of use is adopted, even then these four products will have to be classified as drugs and medicines. He tried to draw support for this contention from the decision of this Court in B. Shah Co. v. State of Gujarat (1971) 28 STC 5. In that case, the question which had arisen for consideration of the Court was, whether 'Nycil Medicated Powder' was a toilet article within the meaning of Entry 21A of Schedule E or was a medicine covered by Entry l3 of Schedule C, or was covered by the residuary Entry 22 of Schedule E to the Bombay Salestax Act. l959 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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