STATE OF ANDHRA PRADESH Vs. SRINIVASA FANCY STORES

JUDGEMENT

(1.) IN these two tax Revision Cases which arise from a common order of the Sales Tax Appellate Tribunal Dated : 7.12.1995, the question that arises for consideration is whether Vicco Vajradanthi Tooth Paste, Tooth Powder and vanishing Creams, are Ayurvedic medicinal preparations within the meaning of Entry 37 of the First Schedule or Cosmetics falling under Entry 36 of the First Schedule to the Andhra Pradesh General Sales Tax Act. The Tribunal after very elaborate discussion of various provisions of the Drugs and Cosmetics Act 1940 and the Rules made thereunder and after going through the material placed before it, recorded the finding that the products in question are used as medicinal product falling under Entry 37 of the First Schedule to the A.P.G.S.T. Act. Entry 37 of the First Schedule reads as under: - -

(2.) A plain reading of the said Entry shows that the item "Drugs and Cosmetics" as defined Under Sec. 3 of the Drugs and Cosmetics Act, 1940, fall under that Entry. A perusal of the common order of the Tribunal shows that the said product is being manufactured under the licence granted to the concerned manufacturer under the Rules issued under the Drugs and Cosmetics Act. On a perusal of the Judgment under revision, we are satisfied that the Tribunal has reached correct conclusion with regard to the classification of the products in question and rightly held that they fall under Entry 37 of the first Schedule. We are not persuaded by the submissions of the learned counsel that they have to be treated as Cosmetics and Toilet preparations falling under Item 36 of the First Schedule. We do not find any merit in the revision. Accordingly, the Tax Revision Cases are dismissed. No costs.