https://www.taxtmi.com/caselaws?id=44528 SC allowed the revenue's appeal and set aside the HC order granting refund to the assessee. It held that classification of the assessee's products (e.g., adhesive plasters, wound dressings, bandages) as "drugs and medicines" under the relevant exemption notifications involves predominantly factual inquiries, including their medicinal content, curative or preventive function, and treatment in common commercial parlance. The mere fact that the products are manufactured under a Drugs and Cosmetics Act licence and regulated by Drug Control authorities is not determinative. SC ruled that such factual issues must be agitated before the statutory appellate authorities and that the assessee was not entitled to bypass those remedies by invoking writ jurisdiction. en-us Thu, 27 Feb 1997 00:00:00 +0530 Tue, 16 Dec 2025 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44528 SC allowed the revenue's appeal and set aside the HC order granting refund to the assessee. It held that classification of the assessee's products (e.g., adhesive plasters, wound dressings, bandages) as "drugs and medicines" under the relevant exemption notifications involves predominantly factual inquiries, including their medicinal content, curative or preventive function, and treatment in common commercial parlance. The mere fact that the products are manufactured under a Drugs and Cosmetics Act licence and regulated by Drug Control authorities is not determinative. SC ruled that such factual issues must be agitated before the statutory appellate authorities and that the assessee was not entitled to bypass those remedies by invoking writ jurisdiction. Case-Laws VAT / Sales Tax Thu, 27 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44528