1978 (9) TMI 167

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....ayed that the appellate order by the Assam Board of Revenue, Gauhati, dated 26th October, 1972, whereby the Board upheld the order dated 14th June, 1971, passed by the Assistant Commissioner of Taxes, Gauhati Zone, Gauhati, confirming the order of assessment made by the Superintendent of Taxes dated 18th November, 1969, be quashed. The relevant period with which we are concerned is the assessment ....

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....counsel for the petitioner, it is necessary to refer to items Nos. 28 and 67 of the Schedule appended to the Assam Finance (Sales Tax) Act, 1956. These two items, as they stood in 1962, read as follows: "No. Name of taxable goods Rate of tax 28. Medicines and drugs other than the following: (a) ................. (b) ................. (C) ................. (d) Ayurvedic, Homoeopat....

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....ear that on 31st March, 1969, Ayurvedic, Homoeopathic and Unani medicines were not subject to the levy of Finance sales tax under item No. 28, and item No. 67 could not be pressed into service inasmuch as there was no yardstick to determine the percentage by volume of alcohol in spirituous medicinal preparations. It was only by virtue of insertion of the words "under any pharmacopoeia" that spirit....

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....abbreviation, of which the following are those most frequently encountered; B.P., British Pharmacopoeia; Codex medicamentarius, the French Pharmacopoeia; I.C. Add. (or B.A.), the Indian and Colonial Addendum to the B.P.; I.P. International Pharmacopoeia; P. Austr., the Austrian Pharmacopoeia; P.G., the German Pharmacopoeia; P. Helv., the Swiss Pharmacopoeia; U.S.P., the United States Pharmacopoeia....