Applicability of price control provisions must be examined on merits; refusal to do so led to remand.

The Tribunal was required to examine whether Section 4 of the Drugs (Price Control) Order, 1987 applied to the tax dispute under the Gujarat Value Added Tax Act, 2003, because the contention went to the root of the matter. Its refusal to deal with that issue on the merits was held to be erroneous and unsustainable. The matter was remanded for fresh consideration so the Tribunal could determine the applicability of the price control provision before resolving the dispute.

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Issues: Whether the Tribunal was required to examine the applicability of Section 4 of the Drugs (Price Control) Order, 1987 to the appellant's case while dealing with the tax dispute under Section 78 of the Gujarat Value Added Tax Act, 2003.

Analysis: The challenge before the Court centered on the Tribunal's refusal to deal with the appellant's contention regarding the applicability of Section 4 of the Drugs (Price Control) Order, 1987. The Court held that this contention went to the root of the matter and could not be brushed aside as a mere disputed question of law. Since the Tribunal did not consider the issue on its merits, its approach was held to be erroneous.

Conclusion: The Tribunal was required to decide the applicability of Section 4 of the Drugs (Price Control) Order, 1987, and its failure to do so was held to be unsustainable. The matter was remanded to the Tribunal for fresh consideration.

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