TMI Blog1995 (1) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... ated June 30, 1990. While revenue rested its case on entry No. 105 which is residuary in nature and relates to "all other articles". Since applicability of entry No. 37 is to be determined in the case at hand it is necessary to extract the same. It reads as follows: "37. Drugs as defined in clause (b) of section 3 of the Drugs Four per cent." and Cosmetic Act, 1940 (Act 23 of 1940) and ayurvedic, homoeopathic and unani medicines. According to the assessing officer with effect from April 21, 1993 in terms of Notification No. 18675-CTA-57/93-F dated April 19, 1993, "Ayurvedic, Homoeopathic and Unani medicines" were included and therefore, prior to April 21, 1993, entry 37 had an application to the article under consideration. Placing reliance on a decision of apex Court in Ishwar Singh Bindra v. State of UP. AIR 1968 SC 1450 (wrongly mentioned as 1454 in the assessment orders) the assessing officer held that ayurvedic, homoeopathic and unani medicines were not covered by section-3(b) of the Drugs and Cosmetics Act, 1940 (in short, "the Drugs Act") and therefore, the stand of the assessee was not tenable. Though orders of assessment are available to be assailed in appeals, a Ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lows: "Section 3(b).-(i) all medicines for internal or external use of human beings or animals and all substances intended to be used for or (in the diagnosis, treatment), mitigation or prevention of disease in human beings or animals other than medicines and substances exclusively used or prepared for use in accordance with the ayurvedic and unani systems of medicine." A number of amendinents were made by Act 13 of 1964. In clause (i) the words "other than medicines and substances exclusively used or prepared for use in accordance with ayurvedic or unani system of medicine" were deleted. After amendment, clause (b) of section 3 reads as follows: "all medicines for internal or external use of human beings or animals and all substances intended to be used for or in the diagnosis, treatment, mitigation or prevention of any disease or disorder in human beings or animals, including preparations applied on human body for the purpose of repelling insects like mosquitoes." The definition of "drugs" is comprehensive enough to take in not only medicine, but also substances intended to be used for or in the treatment of diseases of human beings or animals. The expression "substances" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sicians and Surgeons..... In its other distinctive sense, the word signifies a drug, indicating nothing more than a remedial agent that has the property of curing or mitigating diseases, or is used for that purpose, and in its ordinary sense, as applied to human ailments, it means something which is administered, either internally or externally in the treatment of disease or the relief of sickness. In this sense the word 'medicine' is variously defined as a remedial agent; a remedy; a physic; a medicament; any substance or preparation used in treating disease; articles intended for use in the diagnosis, cure, medication, treatment, or prevention of disease in man or other animals; a substance supposed to possess curative or remedial properties a combination of drugs in largely varying proportions." It is thus clear that the word "medicine" is susceptible of two distinct meanings and that in its ordinary sense as applied to human ailments, it means something which is administered either internally or externally in the treatment of disease or the relief of sickness. It is now well-settled that the names of articles, sales as well as purchases of which are liable to be taxed given ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on was rendered on the question whether tooth powder is a toilet product. The court was not concerned with the question whether product was covered by section 3(b) of the Drugs Act. According to learned counsel for the Revenue Madrds High Court in VP. Somasundara Mudaliar v. State of Madras [1963] 14 STC 943 held that medicinal qualities of tooth powder were minimal and therefore it has to be held that no tooth powder can be covered by section 3(b) of the Drugs Act. We find no substance in tfiis plea for the simple reason that a decision is an authority for what it decides on the facts of a particular case and not what incidentally or consequentially flows from it. Judgments of courts are not to be construed as statutes. To interpret words, phrases and provisions of a statute, it may become necessary for Judges to embark into lengthy discussions; but they are meant to explain and not to define. Lord Morris said in Herrington v. British Railways Board [1972] 2 WLR 537 that there is always peril in treating the words of a speech or judgment as though they are words in a legislative enactment, and it is to be remembered that judicial utterances are made in the setting of the facts of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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