STATE Vs. TATA PHARMA

JUDGEMENT

(1.) THIS petition has been preferred by the Revenue against the order of the Tribunal proposing the following question of law.

(2.) THE dealer is carrying on business of medicines. The Assessing Officer sought to tax the turnover relating to sale of 'Quinross' syrup, tablets and injections which the dealer claimed to be falling under the tax free articles under Entry -27 of the exempted list. The entry is as follows: - -

(3.) THE above view has been upheld by the Tribunal.