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Documents citing United Trading Agency vs Additional Commissioner Of Commercial ... on 13 December, 1995

Deputy Commissioner Of Sales Tax (Law), ... vs V.V. Kammath And Sons on 28 January, 1998

8. After considering the materials supplied, contentions raised and decisions relied on by both sides, we are inclined to agree with the view taken by the Karnataka High Court in [1997] 104 STC 182 (United Trading Agency v. Additional Commissioner of Commercial Taxes) that vicco turmeric cannot be treated as a cosmetic item coming under entry 80 but it would come under entry 75 as an ayurvedic medicine or drug.
Kerala High Court Cites 13 - Cited by 1 - G Sivarajan - Full Document

The Commissioner, Trade Tax vs Singhal Brothers on 28 October, 2005

In the case of United Trading Agency v. Additional Commissioner of Commercial Taxes, Zone II, Bangalore reported in 104 STC 182, Karnataka High Court held that Vicco Vajradanti is not taxable as tooth paste being an ayurvedic medicine. In that case, on the basis of the material placed by the assessee, it has been held that goods were manufactured as drugs and marketed as drugs.
Allahabad High Court Cites 23 - Cited by 2 - R Kumar - Full Document

Commissioner Of Commercial Tax vs Dawar Brothers on 17 February, 1998

5. It must be pointed out at the very outset that both Karnataka (United Trading Agency v. Additional Commissioner of Commercial Taxes [1997] 104 STC 182) and Bombay High Courts had reached the respective conclusions treating the products falling under the category of "drugs and medicines" on an elaborate reasoning and even on the evidence of experts and on noticing that judgments rendered by the Supreme Court and various High Courts, which were relied upon by the Revenue in this case also, were anterior to incorporation of chapter IV in the Drugs and Cosmetics Act by Amendment Act No. 13 of 1964 which was brought into force from February 1, 1969. Thereafter some more amendments were made in this chapter made effective from February 1, 1983 to regulate the manufacture for sale and distribution of ayurvedic, siddha and unani drugs and prohibiting any such manufacture except in accordance with prescribed standards and the licence to be issued by the prescribed authority.
Madhya Pradesh High Court Cites 4 - Cited by 5 - S Singh - Full Document

Ponds India Ltd. vs The Commissioner Of Trade Tax on 28 October, 2005

In the case of United Trading Agency v. Additional Commissioner of Commercial Taxes, Zone II, Bangalore reported in 104 STC 182, Karnataka High Court held that Vicco Vajradanti is not taxable as tooth paste being an ayurvedic medicine. In that case, on the basis of the material placed by the assessee, it has been held that goods were manufactured as drugs and marketed as drugs.
Allahabad High Court Cites 22 - Cited by 0 - R Kumar - Full Document

Commercial Taxes Officer vs M/S Cipla Ltd on 4 July, 2023

(iv) "If such goods could also be obtained in shops of ordinary merchandise or in chemists shops also but nevertheless if they are medicines or medicinal preparation, they would not cease to be so. The necessity of obtaining a prescription for selling such goods by a chemist would arise in case of any goods as such have harmful effects on the system of the human body. In other cases, there will be no such restrictions placed at all. In these cases, the goods could be sold either in a pharmacy or a druggist shop or any other shop. Therefore, that test may not be a clinching one in a case of this nature. ....... " [United Trading Agency Vs. Additional Commissioner Banglore (Karnataka HC)]
Rajasthan High Court - Jaipur Cites 14 - Cited by 0 - S Jain - Full Document

Commercial Taxes Officer vs M/S Cipla Ltd. (2023:Rj-Jp:13177) on 4 July, 2023

(iv) "If such goods could also be obtained in shops of ordinary merchandise or in chemists shops also but nevertheless if they are medicines or medicinal preparation, they would not cease to be so. The necessity of obtaining a prescription for selling such goods by a chemist would arise in case of any goods as such have harmful effects on the system of the human body. In other cases, there will be no such restrictions placed at all. In these cases, the goods could be sold either in a pharmacy or a druggist shop or any other shop. Therefore, that test may not be a clinching one in a case of this nature. ....... " [United Trading Agency Vs. Additional Commissioner Banglore (Karnataka HC)]
Rajasthan High Court - Jaipur Cites 14 - Cited by 0 - S Jain - Full Document

Commercial Taxes Officer vs M/S Cipla Ltd on 4 July, 2023

(iv) "If such goods could also be obtained in shops of ordinary merchandise or in chemists shops also but nevertheless if they are medicines or medicinal preparation, they would not cease to be so. The necessity of obtaining a prescription for selling such goods by a chemist would arise in case of any goods as such have harmful effects on the system of the human body. In other cases, there will be no such restrictions placed at all. In these cases, the goods could be sold either in a pharmacy or a druggist shop or any other shop. Therefore, that test may not be a clinching one in a case of this nature. ....... " [United Trading Agency Vs. Additional Commissioner Banglore (Karnataka HC)]
Rajasthan High Court - Jaipur Cites 14 - Cited by 0 - S Jain - Full Document

Commercial Taxes Officer vs M/S Cipla Ltd on 4 July, 2023

(iv) "If such goods could also be obtained in shops of ordinary merchandise or in chemists shops also but nevertheless if they are medicines or medicinal preparation, they would not cease to be so. The necessity of obtaining a prescription for selling such goods by a chemist would arise in case of any goods as such have harmful effects on the system of the human body. In other cases, there will be no such restrictions placed at all. In these cases, the goods could be sold either in a pharmacy or a druggist shop or any other shop. Therefore, that test may not be a clinching one in a case of this nature. ....... " [United Trading Agency Vs. Additional Commissioner Banglore (Karnataka HC)]
Rajasthan High Court - Jaipur Cites 14 - Cited by 0 - S Jain - Full Document

Commercial Taxes Officer vs M/S Cipla Ltd on 4 July, 2023

(iv) "If such goods could also be obtained in shops of ordinary merchandise or in chemists shops also but nevertheless if they are medicines or medicinal preparation, they would not cease to be so. The necessity of obtaining a prescription for selling such goods by a chemist would arise in case of any goods as such have harmful effects on the system of the human body. In other cases, there will be no such restrictions placed at all. In these cases, the goods could be sold either in a pharmacy or a druggist shop or any other shop. Therefore, that test may not be a clinching one in a case of this nature. ....... " [United Trading Agency Vs. Additional Commissioner Banglore (Karnataka HC)]
Rajasthan High Court - Jaipur Cites 14 - Cited by 0 - S Jain - Full Document
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