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19. Mrs. M. Kejle, learned A.G.P. appearing on behalf of the respondents, while supporting the order passed by the larger Bench of the Maharashtra Sales Tax Tribunal submitted that if the words "external" is given the extended meaning as "beyond the body", the terra "internally or externally" becomes superfluous because it means anywhere in the universe within or outside anywhere. The Legislature uses the words with a purpose. To save the group of words "internally or externally" from being superfluous it becomes necessary to interpret and assign such meaning to the words "externally" that means "on the external side of human body". It was submitted that the above meaning also matches with the dictionary meaning. It was submitted that by assigning such dictionary meaning the word "externally" does not become superfluous. If the word is present then the products which are for use "internally or externally" are covered. The products of the applicant may not find place in the same entry. The products that find place therein are medicines in the normal sense for use internally as well as externally and the diagnostic reagents for use internally (if no diagnostic reagents are available for use externally in the ascribed sales). If the word is not present a different result follows. In that case, the products such as medicines in the normal sense for use externally stand excluded and only the medicines and diagnostic reagents for use internally remain included in the entry. Thus, the result of the presence or absence of the word "externally" makes a difference if the sense ascribed to it is "on the external side of the body" in consonance with the dictionary meaning. Accordingly, it was submitted that the Tribunal was justified in holding that the diagnostic kits which are not used for diagnosis on the body would not be covered under entry C-II-37.

22. It was submitted by way of written submission that the conspicuous non-use of the word "externally" in case of the laboratory diagnostic reagents indicates that the word "externally" is different than the word "in vitro"--in the artificial atmosphere of the laboratory in a test tube. The diagnostic reagent which are used in vivo--(taking place in a living body) finds place in the scope of the entry C-II-37 in view of the language used by the Legislature therein. The people in the trade themselves avoid using the word "external" to refer to the laboratory diagnostic reagents goes a long way to indicate that in their parlance word "external" is alien to such products. Instead they prefer to use the word "in vitro" for such products. They restrict the use of the word "externally" for the medicines which are applied on the external side of the body. Thus in trade parlance the word "externally" has a specific scope as given in the dictionary. This is abundantly evidenced from the use thereof on the packs dealt in by the traders. When the people in the trade themselves avoid using the word "external" in relation to the products of the appellant, there is no reason to presume that in trade parlance the appellant's products are for external use. As against the use of the words "for external use" used in relation to the goods traded by them, the words "in vitro" are used in relation to the products of the applicant. Admittedly the in vitro products are not "medicinal", meaning thereby capable of being used on the human body. Only in vivo diagnostic reagents can be used on the human body. Thus in common parlance the word "externally" means "upon the body and not beyond the body".