V C RAMALINGAM Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) PETITIONERS have questioned in this petition the order passed by the Tamil Nadu Taxation Special Tribunal rejecting the petitioner's O.P. which was one for quashing the assessment order dated 16.08.1996 for the assessment year 1994-95 and also for a declaration that the Explanation to Serial No.I of Part F of First Schedule to the Tamil Nadu General Sales Tax Act reading "Any of the item listed above even if medicated or as defined in Section 3 of the Drugs & Cosmetics Act, 194 0 (Central Act XXIII of 1940) or manufactured on the licence issued under the said Act will fall under this item" and the words " excluding products capable of being used as creams, hair oils, tooth paste, tooth powders, cosmetics, toilet articles, soaps and shampoos" found in parenthesis in Entry 20 in Part C of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 as ultra vires Articles 14, 19(1)(g) and 300A of the Constitution of India. That Explanation as also the impugned part in Entry 20 were introduced into the Act with effect from 12.03.1993.

(2.) THE second petitioner is a manufacturer of two well-known consumer products "Vicco Vajradanti" tooth paste, and "Vicco Turmeric" face cream, first petitioner being one of it's dealers. It is the case of the second petitioner that these products are ayurvedic products and are ayurvedic drugs properly classifiable under Serial No.20 of Part C of the First Schedule to the Act which reads thus: "Part C. Entry 20 (A) Medicines conforming to the following description: Any medicinal formulation or preparation ready for use internally or externally for treatment or mitigation or prevention of diseases or disorders in human being or animals (excluding products capable of being used as creams, hair oils, tooth-pastes, tooth-powders, cosmetics, toilet articles, soaps and shampoos), but including -

(3.) INGREDIENTS of `Vicco Turmeric" skin cream are set out on the carton thus: - "Extract of turmeric 16% sandal wood oil 1.2% (in a non-greasy base." The medicinal value claimed is that it prevents and cures disorders of the skin and that it is very effective in boils and pimples. The picture of an young girl's face is printed on the carton.