Product classification under sales tax law left open where no tax dues survived and no final determination was made.

The dispute concerned whether the product KADIPROL fell within "poultry feed" under Entry 25 of Schedule I or "drug and medicine" under Entry 26(1) of Schedule II Part A of the Gujarat Sales Tax Act. The SC did not finally decide the classification issue because no tax dues were shown to survive, and the Court declined to determine the question on that record. The larger classification question was left open for decision in an appropriate case.

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Issues: Whether the product "KADIPROL" was classifiable as "poultry feed" under Entry 25 of Schedule I or as "drug and medicine" under Entry 26(1) of Schedule II Part A of the Gujarat Sales Tax Act, and whether the Court should finally determine the classification issue in view of the absence of tax dues.

Outcome: The proceedings were disposed of without finally deciding the classification issue, and the larger question was kept open for decision in an appropriate case.

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