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Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review. 
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Issues: Whether the beta crystalline form of Imatinib Mesylate was a patentable invention under the Patents Act, 1970; whether it was barred by section 3(d) as a new form of a known substance without enhanced efficacy; and whether the appellant was entitled to patent protection on the facts.
Analysis: The statutory scheme, after the 2005 amendments, treats "invention" and "patentability" as distinct concepts. A product must satisfy novelty, inventive step and industrial applicability under section 2(1)(j), section 2(1)(ja) and section 2(1)(ac), and in the case of a new form of a known substance, section 3(d) requires proof of enhanced efficacy. On the materials relied upon, Imatinib Mesylate was already disclosed in the prior Zimmermann patent and its pharmacological properties were known. The beta crystalline form was only a new form of that known substance, and the asserted advantages of flow, stability, hygroscopicity and increased bioavailability did not amount to enhanced therapeutic efficacy. The record also did not establish a comparison of efficacy with the substance immediately preceding the claimed form.
Conclusion: The claim for patent on the beta crystalline form of Imatinib Mesylate failed both the invention test and the section 3(d) test, and patent protection was rightly refused.
Final Conclusion: The appellant's patent appeals were dismissed, while the connected appeals succeeded to the extent indicated by the judgment.