1983 (2) TMI 262

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....e is whether distilled water sold in vials by the respondent, who is a dealer in medicines and drugs, falls within entry 37 of the First Schedule to the Andhra Pradesh General Sales Tax Act, or should it be treated as general goods. Entry 37 reads as follows: "Drugs and medicines (whether At the point of Four paise in the patent or proprietary), as first sale in the rupee." defined in sectio....

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.... and also from the common sense or commercial point of view it would be reasonable to hold that distilled water sold in vials for the purpose of being mixed with medicines and drugs before injecting, must be treated as falling under item 37. This is also the view taken by the Calcutta High Court in Ram Chandra Sundarka v. State of West Bengal 1971 Crl LJ 1369. We may also refer in this connecti....

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....luding surgical dressing." Having regard to the process the absorbent cotton wool which is used for dressing undergoes the High Court held that it falls within item 95. Reference was also made to the fact that they are manufactured to Indian Pharmacopoeia Standards. The principle of the said decision clearly applies to the goods in the instant case as well. It may be remarked that even distille....