HONOURABLE SRI JUSTICE P.SAM KOSHY AND HON’BLE SRI JUSTICE SUDDALA CHALAPATHI RAO TAX REVISION CASE No.29 OF 2010 ORDER: (per Hon’ble Sri Justice P.Sam Koshy)

Heard Mr. T.Chaitanya Kiran, learned Special Standing Counsel for Commercial Tax for the petitioner and Mr.Karthik Ramana Puttam Reddy, learned counsel representing Mr.S.Dwarakanath, learned counsel for the respondent and perused the record.

2. The challenge in this tax revision case is to the order dated 02.07.2009 passed by the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad in T.A.No.369 of 2004.

3. The point for consideration before this Court is as to whether the product from the respondent organization viz., and Phenyl and antiseptic lotions are medicated products under entry 37 of the First Schedule or falling under the exclusion of item 37 of First Schedule to the APGST Act.

4. Perusal of the record would go to show that the Tribunal while deciding the said issue was relied on the judgment of M/s.Heinz India Private Limited v.State of Andhra Pradesh, (2008) 47 APSTJ wherein the Tribnunal observed that the medicated good for which licence is not necessary, they would fall under Drugs and Medicines under Entry 37 o