Advanced Search Results

Additional Commissioner, Commercial Taxes Vs. Life Guard Distributors

Court : Rajasthan

Subject : Sales Tax

Acts : Rajasthan Sales Tax Act, 1954; Drugs and Cosmetics Act, 1940 - Sections 3 and 5

Reported in : [2001]121STC102(Raj); 2001(4)WLC710

in the treatment of disease for the relief of sickness...............In many jurisdictions, statutes exists regulating the practice of pharmacy by permitting sales of drugs and medicines to be made only by registered or licensed pharmacists, and for … wherein it was held that in the absence of definition of 'tractor' in the Punjab General Sales Tax Act, 1948, it must be construed in its popular sense. The definition of 'tractor' in the Motor Vehicles Act, 1939 … dictionary meaning of term 'medicine' as given in Words and Phrases, (Volume 26A), which reads as under :'The word 'medicine' is susceptible of distinct meanings … Rajesh Balia, J.1. This revision under Section 86(2) of the Rajasthan Sales Tax Act, 1994 is directed against the