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1998 (9) TMI 640 - WEST BENGAL TAXATION TRIBUNALExtract: .......ble ayurvedic drugs. Therefore, ayurvedic drug within the definition contained in section 3(a) means only those drugs which have been made in accordance with such formulae and none else. Only this interpretation will be in keeping with the legislative intent in regard to the rigid conditions for manufacture of ayurvedic drug. Application dismissed.
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