1978 (12) TMI 158

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..... . These purchases were made by him locally. He claimed exemption in respect of their turnover, as under Notification No. ST3609/X-900(21)-69 dated 1st July, 1969, medicines and pharmaceuticals were liable to a single point tax, only at the point of sale by the importer or at the point of sale by the manufacturer. The Sales Tax Officer took the view that the jari booti sold by the assessee was not .....

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..... eatment of diseases. The substance must have curative power so as to make it effective for treatment of ailments. A substance, which has a curative power need not be used in the very form in which it naturally occurs. It will retain its character as a medicine even though some processing is required before it becomes fit for use by human beings or other living creatures. Jari bootis are medicinal .....

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