JUDGMENT

Santosh Hegde, J.-The medicinal preparation Mritasanjibani manufactured by the respondent was assessed to sales-tax under the Assam Finance (Sales Tax) Act, 1956 (hereinafter referred to as the Act ) under Item 67 of the Schedule to the Act by the assessing authorities. The challenge to the said assessment order being dismissed by the appellate authority, the respondents filed 3 writ petitions before a Division Bench of the Gauhati High Court which, while allowing the said writ petitions, declared the said Item 67 of the Schedule to the Act as violative of Article 14 of the Constitution. The State of Assam is in appeal before us, challenging the said judgment of the Division Bench of the High Court made in Civil Rule Nos. 368, 369 of 1978 and 310 of 1982 dated 11.4.1990.

2. The High Court while entertaining the abovesaid writ petitions, considered the following 3 arguments of the respondents and held the same against them :

1. That no spirit being used in the preparation of Mritasanjibani, it cannot be termed as "spirituous medicinal preparation";

2. That there being no Ayurvedic Pharmacopoeia in existence, in the absence of any machine