JUDGMENT :

S. RAVINDRA BHAT, J.

1. The issue which this court has to deal with had placed the courts in a prickly pickle, on several occasions-whether medicated talcum powder is medicine or drug, or a cosmetic, or in terms of the statutes in question, medicated talcum powder? The present appeals, by special leave, concern two sets of appeals: one, from the State of Kerala and the other from the State of Tamil Nadu. The Kerala High Court, by its judgment¹[Dated 29 September 2008 in S.T. Rev. Nos. 164/2007 and 172/2008] rejected the revisions filed by the appellant/assessee (hereafter “Heinz”) aggrieved by the Kerela Sales Tax Appellate Tribunal’s orders holding that its product “Nycil Prickly Heat Powder” was classifiable not under Entry 79 of the First Schedule to Kerala General Sales Tax Act, 1963 (hereafter “KGST Act”) [as “medicine” but as “Medicated Talcum Powder”].

2. In the second set of appeals, M/s Glaxo Smithkline Pharmaceuticals Ltd (“GSK” hereafter) is aggrieved by the judgment of the Madras High Court²[By judgment dated 01.03.2012, in Tax Case (Revision) Nos. 742/2006