1981 (1) TMI 247

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....oduced by the petitioner herein could be classified under the heading "surgical dressing" under item 95 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, or it would come under item 2 of the Second Schedule to the Tamil Nadu General Sales Tax Act, 1959, being a declared goods. Item 95 of the First Schedule reads as follows: "Drugs, patent or proprietary medicines as defined in ....

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....edule cannot apply. The other question is whether it comes under item 95 of the First Schedule to the Act or not. We have already extracted that item, and the relevant expression is "including surgical dressing", and therefore, the question to be considered is whether the product of the petitioner can be said to be "surgical dressing" or not. It is admitted that the product has been described as "....