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    <title>1987 (10) TMI 364 - ANDHRA PRADESH HIGH COURT</title>
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    <description>Johnson prickly heat powder was treated as a drug for sales tax classification because the controlling Government of India approval regulated its price under the Drugs (Prices Control) Order, 1970 and specifically included the product. On that regulatory basis, the Tribunal&#039;s classification under the drugs entry was sustained, and the product was held to fall under entry 37 rather than entry 36 of the Andhra Pradesh General Sales Tax Act.</description>
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      <description>Johnson prickly heat powder was treated as a drug for sales tax classification because the controlling Government of India approval regulated its price under the Drugs (Prices Control) Order, 1970 and specifically included the product. On that regulatory basis, the Tribunal&#039;s classification under the drugs entry was sustained, and the product was held to fall under entry 37 rather than entry 36 of the Andhra Pradesh General Sales Tax Act.</description>
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