1985 (12) TMI 366

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....in the instant revision under Section 11 (1) of the U. P. Sales Tax Act (hereinafter referred to as the Act) against the judgment dated 24-1-1985 passed by the Sales Tribunal, Ghaziabad, allowing the appeal of the respondent-assessee. 2. The respondent-assessee is running a sale depot at Ghaziabad and sells its product Odomos' mosquitoes repellent cream. According to the assessee the said c....

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....ribunal which allowed the appeal and held that Odomos was covered under the aforesaid notification dated 7-9-1981. 3. I have heard learned counsel for the department and the counsel for the assessee. Learned counsel appearing for the department contended that Odomos cannot be held to be a medicine or pharmaceutical preparation but is an unclassified item. On the other hand counsel for the asses....

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....used as a medicine to cure some disease or to heal up some wound but it is certainly a preventive medicine which prevents the body from being infected by the bite of the mosquitoes One redeeming feature which has also been mentioned by the Tribunal in its order is chat manufacturing of this commodity is controlled by the authorities under the Drug and Cosmetics Act, 1940, which also lends support ....