JUDGMENT - Dr. B.P. SARAF, J.:---The question of law that falls for determination in this writ petition is whether "Balsam Tolu B.P." is a drug or it is a food essence falling under Item 8 of Clause 1 of Schedule H to the Bombay Municipal Corporation Act ("B.M.C.").

2. The petitioner is a partnership firm registered under the India Partnership Act. it carries on the business, inter alia, of importing and selling drugs. It holds a licence dated 16 October, 1978 issued under the Drugs and Cosmetics Act, 1940. It also holds a valid import licence for import of drugs. On 26 June, 1990, the petitioner entered into a contract with one H.E. Deniel Limited of England for the purchase and import of 10 M. tons of "Balsam Tolu B.P.". The expression "B.P." denotes the grade of Balsam Tolu i.e. "British Pharmacopeal Grade". A consignment containing the above item arrived the Port of Bombay sometime in the year, 1990. The said consignment was cleared by the customs as drugs covered by the above licence. It may be pertinent to observe in this connection that petitioner had imported Balsam Tolu B.P. in the past too. Althroughout it was classified by the B.M.C. itself as a drug and no octroi was le

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