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1997 (2) TMI 124 - SC - VAT and Sales TaxWhether the products manufactured by the petitioners and listed in the paragraphs 2 and 4 of the petition are `drugs and medicines' within the purview of the aforesaid Notification No. 14/41/81-Fin. (R & C) and No. 5/5/87 (R & C)-8 - Held that:- Whether the products manufactured by the assessee can be treated as ``drugs or medicines'' cannot be answered straightaway. The medicinal content of the products, if any, has to be ascertained. Its curative function has to be found out. Can the product be called a medicament at all? Is it used to cure or alleviate or to prevent disease or to restore health or to preserve health? Are these products treated as drugs or medicines in common parlance? These are basically questions of fact. There was no reason for the assessee-company to by-pass the statutory remedy and come to the Court with a writ petition. These questions basically of fact should be agitated before the statutory appellate authority. Thus the assessee should not have been allowed to by-pass the statutory remedies where the questions of fact could have been properly agitated and ascertained.The appeal, therefore, is allowed. The impugned order of the High Court is set aside.
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