TMI Blog1978 (9) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... eby the Board upheld the order dated 14th June, 1971, passed by the Assistant Commissioner of Taxes, Gauhati Zone, Gauhati, confirming the order of assessment made by the Superintendent of Taxes dated 18th November, 1969, be quashed. The relevant period with which we are concerned is the assessment year ending on 31st March, 1969. The short question submitted for our decision is whether an ayurved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Assam Finance (Sales Tax) Act, 1956. These two items, as they stood in 1962, read as follows: "No. Name of taxable goods Rate of tax 28. Medicines and drugs other than the following: (a) ................. (b) ................. (C) ................. (d) Ayurvedic, Homoeopathic and Unani medicines. Nil. 67. Spirituous medicinal preparations containing more 20 paise in the than 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les tax under item No. 28, and item No. 67 could not be pressed into service inasmuch as there was no yardstick to determine the percentage by volume of alcohol in spirituous medicinal preparations. It was only by virtue of insertion of the words "under any pharmacopoeia" that spirituous medicinal preparations could be brought to tax. We are led to this conclusion because of the implications of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentarius, the French Pharmacopoeia; I.C. Add. (or B.A.), the Indian and Colonial Addendum to the B.P.; I.P. International Pharmacopoeia; P. Austr., the Austrian Pharmacopoeia; P.G., the German Pharmacopoeia; P. Helv., the Swiss Pharmacopoeia; U.S.P., the United States Pharmacopoeia." At this juncture, we may point out that the amendments contained in items Nos. 28 and 67 are not retrospective a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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