NARESH CHANDRA GHOSH Vs. STATE OF ASSAM

JUDGEMENT

(1.) TWO questions arise for determination in these writ petitions. The first is whether mritasanjibani falls under item 67 of the Schedule to the Assam Finance (Sales Tax) Act, 1956. Item 67 reads :

(2.) THE second important question that arises for consideration, if the first question is answered in the affirmative, is whether there is any justification for treating medicinal preparations containing more than specified percentage of alcohol differently from other medicinal preparations and levying a higher rate of sales tax thereon. In other words, whether item 67 is liable to be struck down as violative of article 14 of the Constitution of India.

(3.) TO properly appreciate the issues involved, it may be expedient to set out the relevant statutory provisions. Schedule III of the Assam Sales Tax Act, 1947, contains the list of goods which are exempted from sales tax under the said Act. Item 48 thereof reads : "ayurvedic, homeopathic and unani medicines". The Schedule to the Assam Finance (Sales Tax) Act, 1956, contains the list of goods taxable under the said Act. Item 28, which deals with "medicines and drugs", so far as relevant, reads :