https://www.taxtmi.com/caselaws?id=156562 Unani country drugs were treated as falling within item 95 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, because the item covered not only drugs and patent or proprietary medicines, but also medicinal mixtures or compounds. The broader phrase was read independently of the opening reference to drugs defined under the Drugs and Cosmetics Act, 1940, so absence of a licence under that Act did not control sales tax classification. On that construction, unani preparations remained assessable under item 95 and the multi-point levy argument failed. en-us Tue, 19 Mar 1991 00:00:00 +0530 Sat, 21 Sep 2013 16:23:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156562 Unani country drugs were treated as falling within item 95 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, because the item covered not only drugs and patent or proprietary medicines, but also medicinal mixtures or compounds. The broader phrase was read independently of the opening reference to drugs defined under the Drugs and Cosmetics Act, 1940, so absence of a licence under that Act did not control sales tax classification. On that construction, unani preparations remained assessable under item 95 and the multi-point levy argument failed. Case-Laws VAT and Sales Tax Tue, 19 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156562