9911796707
TMI Blog2003 (7) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... anies Act, 1956 having its registered office at New Delhi and administrative offices at different places all over India. The petitioner manufactures ayurvedic medicines, pharmaceutical medicines and medicated toilet goods and effects sale of such products at different branches including its branches in Orissa. It also receives those products from different manufacturing units by way of branch transfer of stock on the strength of declaration form F. It has O.S.T. Registration Certificate No. CU II 4538. 4.. O.J.C. Nos. 11356 of 1997, 11357 of 1997 and O.J.C. No. 11358 of 1997 relate respectively to the assessment years 1991-92, 1992-93 and 1990-91. For the sake of convenience, we may refer to the facts in O.J.C. No. 11356 of 1997. For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l 21, 1993 product cannot be treated to be an ayurvedic medicine. In other words, he accepted that product is ayurvedic medicine, but prior to amendment effective from April 21, 1993, it is not covered by entry 37 of list of taxable goods. The nature of user on a particular product, and its principal usage have to be factually adjudicated. The effect of licence being required to be taken under another statute also throws light on the nature of the product, and is a relevant factor." Accordingly, the order of assessment in each case was set aside and the assessing officer was directed to redo the assessment keeping in view the observation made in the said judgment. After the remand, the matter was reheard and the Sales Tax Officer by ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upheld the conclusion of the Assistant Commissioner holding that Lal dantamanjan is a tooth powder and is a toiletary product and not an ayurvedic medicine and accordingly it has to be taxed under the residual item. 5. Item No. 37 of the list of taxable goods reads as follows: "37. Drugs as defined in clause (b) of section 3 of the 'Drugs and Cosmetics Act, 1940 (Act 23 of 1940), and ayurvedic, homoeopathic and unani medicines. Six per cent". Residual item No. 105 reads as follows: "105. All other goods Twelve per cent". 6.. In order to bring Lal dantamanjan within item No. 37, the petitioner has to establish that it (Lal dantamanjan) is a drug as defined in clause (b) of section 3 of the Drugs and Cosmetics Act, 1940. It may be n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y at this stage refer to section 3(a) of the Drugs and Cosmetics Act, 1940 which defines "ayurvedic, siddha or unani drug". The fact that the statute contains two definitions, one for ayurvedic, siddha or unani drug [vide section 3(a)] and "drug" [vide section 3(b)] is an indication that they are mutually exclusive. As we are concerned with the definition of "drug" as mentioned in section 3(b), we have to see whether Lal dantamanjan fits in with the said definition. This Court in its earlier judgment (Dabur India Limited v. Commissioner of Sales Tax, Orissa [1997] 104 STC 198) had observed that the word "medicine" signifies a drug indicating nothing more than a remedial agent that has the property of curing or mitigating diseases or is use ..... X X X X Extracts X X X X X X X X Extracts X X X X
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