HONOURABLE SRI JUSTICE P.SAM KOSHY AND HON’BLE SRI JUSTICE SUDDALA CHALAPATHI RAO TAX REVISION CASE NO. 88 OF 2010 ORDER: (Per Hon’ble Sri Justice P.Sam Koshy)

Heard 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 21.11.2008 passed by the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad in T.A.No.869 of 2002.

3. The point for consideration before this Court is as to whether the product from the respondent organization viz., Homeo 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 record would go to show that the Tribunal while deciding the said issue was swayed away by the judgment of this very High Court in Special Appeal Nos.8 and 10 of 2000, decided on 12.04.2007, wherein the High Court dealing with the issue whether it would be a product under Entry 36 or Entry 37 of the First Schedule to the Andhra Pradesh General Sales Tax Act (for short ‘the Act’)

relying upon the judgment of the Supreme Court