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2008 (9) TMI 845 - HC - Indian LawsWhether the Nycil Prickly Heat Powder manufactured by the petitioner is a medicine or drug coming under Entry 79 or Medicated Talcum Powder falling under Entry 127 of the First Schedule to KGST Act? Held that:- None of the decisions would assessee in any manner whatsoever, since those decisions were either rendered while construing entries under different enactments or under different facts and circumstances. We sum up the whole issue by observing that when the legislature has treated Medicated Talcum Powder as different from Medicine for the purpose of taxation, it is not the province of the courts to question the policy of the legislature underlying it. We are, therefore, of the opinion that the Appellate Tribunal has applied the correct principles in concluding that the product in question cannot be classified under a general entry but requires to be classified under special entry, namely entry 127 of the the First Schedule to the KGST Act. We are in agreement with the reasoning and conclusions reached by the Tribunal. Revision cases dismissed.
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