https://www.taxtmi.com/caselaws?id=159060 Scalp vein needle sets were held not to fall within item 24(i) of Part A of Schedule IV as drugs or medicines because the taxing entry was not a referential provision incorporating the definition in the Drugs and Cosmetics Act, 1940. The expression therefore had to be understood in ordinary commercial parlance, and the record did not show that such needle sets are treated in trade as drugs or medicines. As the goods were outside the schedule entry, transportation without a sales tax permit was not unauthorised, and the seizure, penalty notice, and penalty order lacked legal foundation. en-us Fri, 28 Feb 1997 00:00:00 +0530 Thu, 14 Nov 2013 14:55:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159060 Scalp vein needle sets were held not to fall within item 24(i) of Part A of Schedule IV as drugs or medicines because the taxing entry was not a referential provision incorporating the definition in the Drugs and Cosmetics Act, 1940. The expression therefore had to be understood in ordinary commercial parlance, and the record did not show that such needle sets are treated in trade as drugs or medicines. As the goods were outside the schedule entry, transportation without a sales tax permit was not unauthorised, and the seizure, penalty notice, and penalty order lacked legal foundation. Case-Laws VAT and Sales Tax Fri, 28 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159060