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TMI Blog2019 (3) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... charita, AOR (NP) For Respondent : Mr. V.V.S. Rao, Sr. Adv. Mr. D. Bharat Kumar, Adv. Mr. Tadimalla Baskar Gowtham, Adv. Mr. Aman Shukla, Adv. Mr. Abhijit Sengupta, AOR ORDER 1. Heard learned counsel for the parties. 2. These appeals take exception to the judgment and order dated 10th April, 2007 passed by the High Court of Andhra Pradesh at Hyderabad in Special Appeal Nos. 8 and 10 of 2000, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, after amendment of the Entries on and from 1st August, 1996, is regularly paying sales tax in respect of the product in question with reference to Entry 36. Prior to the amendment, the same product was assessed as being covered under Entry 37. That claim of the respondent was based on the assertion that the hair oil manufactured by the respondent contains 'Arnica Mount Q, Cantharis Q, Cinchona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mount Q, Cantharis Q, Cinchona Q and Pilocarpine Q' and would, therefore, qualify to be a drug within the meaning of Section 3 of The Drugs and Cosmetics Act, 1940, and if so, would be covered under Entry 37 of Schedule-I of the APGST Act; and not Entry 36 which is for general hair tonics, hair oils or hair lotions, as such. The High Court, therefore, reversed the conclusion reached by the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... try 37 of Schedule-I of the APGST Act. 8. We once again make it amply clear that the view taken in these appeals is in the fact situation of this case and confined to the assessment years 1994- 1995 and 1995-1996 only and would not apply or be of any avail to the respondent for the subsequent assessment years, in view of the amendment effected in the APGST Act. 9. The appeals are disposed of acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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