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1989 (3) TMI 187 - SUPREME COURT
whether the two medicines, Arishtams and Asavas attract different considerations from those applied to other medicinal preparations?
Held that:- The two preparations, Arishtams and Asavas, are medicinal preparations, and even though they contain a high alcohol content, so long as they continue to be identified as medicinal preparations they must be treated, for the purposes of the Sales Tax Law, in like manner as medicinal preparations generally, including those containing a lower percentage of alcohol. On this ground alone the appellants are entitled to succeed. The appellants held entitled to a refund of the excess paid as sales tax on account of the turnover being treated under Item 135 rather than under Item 95