IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO Tax Revision Case No.126 of 2010 Dated: 15.12.2025 Between:

The State of Andhra Pradesh, Rep. by the State Representative before STAT, D.No.5-4-404 to 408, Nampally, Andhra Pradesh, Hyderabad.

…Petitioner AND M/s.Aswini Homeo & Ayurvedic Products Limited, 5-283/1, Vajra House, HP Road, Moosapet, Hyderabad.

…Respondent JUDGMENT

: (Per Hon’ble Sri Justice P.Sam Koshy)

Heard Mr.T.Chaitanya Kiran, learned Assistant

Government Pleader representing 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 01.12.2008 passed by the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad in T.A.No.370 of 2004.

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 rec