https://www.taxtmi.com/caselaws?id=152866 Ayurvedic medicines were exempt under item 28(d) of the Schedule to the Assam Finance (Sales Tax) Act, 1956 as it stood for the relevant assessment period, and the later 1972 words inserted into item 67 could not be given retrospective effect. On the unamended text applicable to the period ending 31 March 1969, the ayurvedic preparation mritasanjiwani sura could not be brought to tax as a spirituous medicinal preparation containing more than 12 per cent alcohol. The levy was therefore unsustainable and was set aside in favour of the petitioner. en-us Wed, 06 Sep 1978 00:00:00 +0530 Fri, 12 Jul 2013 11:00:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152866 Ayurvedic medicines were exempt under item 28(d) of the Schedule to the Assam Finance (Sales Tax) Act, 1956 as it stood for the relevant assessment period, and the later 1972 words inserted into item 67 could not be given retrospective effect. On the unamended text applicable to the period ending 31 March 1969, the ayurvedic preparation mritasanjiwani sura could not be brought to tax as a spirituous medicinal preparation containing more than 12 per cent alcohol. The levy was therefore unsustainable and was set aside in favour of the petitioner. Case-Laws VAT and Sales Tax Wed, 06 Sep 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152866