Section 2(31) in Kolkata Municipal Corporation Act, 1980
(31)[ 'drug' means any substance used as medicine or in the composition or preparation of medicines, whether for internal or external use of human beings or animals and all substances intended to be used for, or in the diagnosis, treatment, mitigation or prevention of diseases in human beings or animals, and shall also include medicines and substances exclusively used or prepared for use in accordance with the Ayurvedic system of medicine or Unani system of medicine but does not include a drug within the meaning of sub-clause (ii) of clause (b) of section 3 of the Drugs and Cosmetics Act, 1940 (23 of 1940)] [Substituted by section 2 of the Kolkata Municipal Croporation (Amendment) Act, 2003 (West Bengal Act 39 of 2003), w.e.f. 1.42004.];
