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    <title>2022 (7) TMI 519 - Supreme Court</title>
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    <description>The dispute concerned whether the product KADIPROL fell within &quot;poultry feed&quot; under Entry 25 of Schedule I or &quot;drug and medicine&quot; under Entry 26(1) of Schedule II Part A of the Gujarat Sales Tax Act. The SC did not finally decide the classification issue because no tax dues were shown to survive, and the Court declined to determine the question on that record. The larger classification question was left open for decision in an appropriate case.</description>
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      <link>https://www.taxtmi.com/caselaws?id=424964</link>
      <description>The dispute concerned whether the product KADIPROL fell within &quot;poultry feed&quot; under Entry 25 of Schedule I or &quot;drug and medicine&quot; under Entry 26(1) of Schedule II Part A of the Gujarat Sales Tax Act. The SC did not finally decide the classification issue because no tax dues were shown to survive, and the Court declined to determine the question on that record. The larger classification question was left open for decision in an appropriate case.</description>
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