The Sales Tax Appellate Tribunal vs M/S.Ashwini Homeo Pharmacy
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Telangana High Court

The Sales Tax Appellate Tribunal vs M/S.Ashwini Homeo Pharmacy on 17 February, 2025

Author: P.Sam Koshy

Bench: P.Sam Koshy

     THE HONOURABLE SRI JUSTICE P.SAM KOSHY
                     AND
     THE HONOURABLE SRI JUSTICE NARSING RAO
                 NANDIKONDA
                     TREVC No.66 OF 2009

JUDGMENT:

(Per Hon'ble Sri Justice P.Sam Koshy)

Heard Mr. Swaroop Oorilla, learned Special Standing

Counsel for the State Tax for the petitioner. Perused the record.

2. The challenge in this tax revision case is to the order dated

17.11.2008 passed by the Sales Tax Appellate Tribunal, Andhra

Pradesh, Hyderabad in T.A.No.1088 of 2002.

3. The point for consideration before this Court is as to

whether the product from the respondent organization viz.,

Aswini Hair Oil is a medicated product or not and whether the

same would fall within the purview of Entry 37 of the First

Schedule as a drug or whether it would go under Entry 36 as a

cosmetic.

4. Perusal of the record would go to show that the Tribunal

while deciding the said issue was swayed away by the judgment

of this very High Court in Special Appeal Nos.8 and 10 of 2000

decided on 12.04.2007 wherein the High Court dealing with the

issue whether it would be a product under Entry 36 or Entry 37 of

the First Schedule to the Andhra Pradesh General Sales Tax Act

(for short 'the Act') relying upon the judgment of the Supreme

Court in B.P.L Pharmaceuticals Limited vs. Collector of Central

Excise, Vadodara reported in 104 STC 164 and another decision

of the Supreme Court in Commissioner of Central Excise vs.

Sharma Chemical Works reported in 132 STC 251 held that

Aswani Homeo Hair Oil is a drug and is taxable under Entry 37

of First Schedule to the Act and would not fall under Entry 36.

5. There has been no material to show that the judgment

rendered by this Court in Special Appeal Nos.8 and 10 of 2000

having been reversed subsequently to hold that the view taken by

the Tribunal relying upon the High Court's order to be incorrect.

Moreover, we are also not inclined to interfere with the order for

the reason that the issue already stands decided by this High Curt

again in a batch of tax revision cases of similar nature in

TREVC Nos.155 of 2004 and batch decided on 14.06.2024.

6. Given the aforesaid judicial precedents rendered in the

recent past and also those which have been relied upon by the

Tribunal while passing the impugned order, we do not find any

merits in the question of law raised by the State.

7. The tax revision case, being devoid of merits, fails and is,

accordingly, dismissed. There shall be no order as to costs.

Consequently, miscellaneous petitions pending, if any, shall

stand closed.

__________________ P.SAM KOSHY, J

_______________________________ NARSING RAO NANDIKONDA, J

17.02.2025 Lrkm