TMI Blog2000 (12) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... basis of the judgment of this Court in Ayurveda Pharmacy s case ( 1989 (3) TMI 187 - SUPREME COURT OF INDIA ) inasmuch as the Assam Act does not identify the medicinal preparations containing more than 12% alcohol as being the same as other medicinal preparations not containing alcohol. On the contrary, as could be seen these types of spirituous medicinal preparations which contained 12% alcohol have been separately classified for the levy of tax under Item 67 of the Schedule to the Act. We are of the considered view that the classification founded in the impugned Act in regard to the medicinal preparations based on the strength of alcohol contents in the same, cannot be said to be arbitrary and violative of Article 14 as held by the High C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the respondents and held the same against them : 1. That no spirit being used in the preparation of Mritasanjibani, it cannot be termed as spirituous medicinal preparation ; 2. That there being no Ayurvedic Pharmacopoeia in existence, in the absence of any machinery to determine the alcoholic contents of a medicinal preparation, Item 67 cannot be given effect to; 3. That there is no finding in the instant case that Mritasanjibani contains more than 12% alcohol. 3. However, it proceeded to consider the constitutional validity of Item 67 of the Schedule to the Act, as stated above, and following the judgment of this Court in Ayurveda Pharmacy Anr. v. State of Tamil Nadu [1989 (40) E.L.T. 273 (S.C.) = 1989 2 SCC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxable goods Rate of tax 8. Medicines and drugs other than the following :- (a) x x x (b) x x x (c) x x x (d) Ayurvedic, Homeopathic and Unani Medicines except those covered by Item No. 67 of this schedule. 7 paise in the rupee 6. As per this Item, the various drugs enumerated in sub-clauses (a) to (c) are exempted from the levy of tax, subject to the exceptions found therein. Under sub-clause (d) above, it is seen that all Ayurvedic, Homeopathic and Unani medicines are generally exempt from the levy of tax with an exception in regard to those medicinal preparations; be it Ayurvedic, Homeopathic or Unani, if it comes within t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . If the accepted principle in law that the Legislature has a wide discretion in selecting the persons or objects it wants to tax is correct then in our opinion such a classification cannot be construed as an arbitrary classification. Definitely, a medicinal preparation containing over 12% of alcohol stands as a separate class of medicinal preparation as compared to other medicinal preparations which either do not contain any alcoholic or contains less than 12%. It is to be noted that this classification based on the alcohol contents of the medicinal preparation is not confined to Ayurvedic, Homeopathic or Unani medicines alone but it encompasses all spirituous medicinal preparations which are prepared under any Pharmacopoeia and containing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as medicinal preparations, they must be treated alike for the purpose of sales-tax. The law in this case is different from the law that was considered by this Court in Ayurveda Pharmacy s case (supra). It is already noticed that for the purpose of Item 28, Ayurvedic, Homeopathic and Unani medicines either not containing alcohol or containing less than 12% alcohol have been exempted from the levy of sales-tax but the Legislature thought that in regard to the medicinal preparations irrespective of the fact whether they are Allopathic, Ayurvedic, Homeopathic or Unani have to be separately classified as spirituous medicinal preparations if it contained more than 12% by volume of alcohol (See Item 67). Therefore, so far as the Assam Act is c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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