https://www.taxtmi.com/caselaws?id=159040 An article-classification dispute concerned whether "Lal Dantamanjan" fell within the inclusive definition of "drugs" in section 3(b) of the Drugs and Cosmetics Act, 1940 for sales tax purposes. The Court applied common parlance and intended medicinal use, noting that "drug" has wide amplitude and is not confined to medicines in a narrow technical sense; regulatory control under the Act and licensing were relevant characterisation factors. It also distinguished the revenue's precedent as not deciding this precise statutory question. On that basis, reassessment at the residuary rate on the assumption that the product was outside the drugs entry was held unsustainable, and the assessments were quashed with remand for fresh determination. en-us Thu, 12 Jan 1995 00:00:00 +0530 Wed, 13 Nov 2013 16:57:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159040 An article-classification dispute concerned whether "Lal Dantamanjan" fell within the inclusive definition of "drugs" in section 3(b) of the Drugs and Cosmetics Act, 1940 for sales tax purposes. The Court applied common parlance and intended medicinal use, noting that "drug" has wide amplitude and is not confined to medicines in a narrow technical sense; regulatory control under the Act and licensing were relevant characterisation factors. It also distinguished the revenue's precedent as not deciding this precise statutory question. On that basis, reassessment at the residuary rate on the assumption that the product was outside the drugs entry was held unsustainable, and the assessments were quashed with remand for fresh determination. Case-Laws VAT and Sales Tax Thu, 12 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159040