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    <title>2001 (3) TMI 1033 - Supreme Court</title>
    <link>https://www.taxtmi.com/caselaws?id=182642</link>
    <description>Under the Drugs and Cosmetics Act, a manufacturer is not automatically entitled to a portion of the sample or the Government Analyst&#039;s report when the sample was taken from a retailer and the statutory conditions in Section 23(4)(iii) are not met. However, Section 25(3) must be read so that its conclusive effect applies only to a person who actually receives the statutory copy and does not controvert it within time; otherwise the provision would deny a real opportunity to challenge the report. A manufacturer not served with the report may still dispute it by other evidence and may seek analysis by the Central Drugs Laboratory under Section 25(4).</description>
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    <pubDate>Fri, 16 Mar 2001 00:00:00 +0530</pubDate>
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      <title>2001 (3) TMI 1033 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=182642</link>
      <description>Under the Drugs and Cosmetics Act, a manufacturer is not automatically entitled to a portion of the sample or the Government Analyst&#039;s report when the sample was taken from a retailer and the statutory conditions in Section 23(4)(iii) are not met. However, Section 25(3) must be read so that its conclusive effect applies only to a person who actually receives the statutory copy and does not controvert it within time; otherwise the provision would deny a real opportunity to challenge the report. A manufacturer not served with the report may still dispute it by other evidence and may seek analysis by the Central Drugs Laboratory under Section 25(4).</description>
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      <pubDate>Fri, 16 Mar 2001 00:00:00 +0530</pubDate>
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