Tribunal is perverse in
allowing deduction representing sample distribution
expenses in terms of Section 37(1) of the Act; in the
absence of any sale ... claimed expenditure of
`15,45,170/- on account of sample distribution. In the absence of
evidence of sample distribution on account of foreign shipment
gift as given on a festival or a free sample as distributed by a pharmaceutical company to the doctors but an actual commission allowed
class of itinerant
vendors for the specific purpose of distribution to medical
practitioners or dealers, samples of biological and other
special products specified in Schedule ... drugs
shall be exempted from taking out licence for the free
distribution of samples of medicines among members of the
medical profession, hospitals, dispensaries
whom the sample was taken. Under Sub-section (3) also, a right has been given to the person from whom the sample was taken ... sale or is being distributed. Section 23 of the Act of 1940 provides that where an Inspector takes a sample of a drug or cosmetic
sale'}}.
(18) No drug intended for distribution to the medical
profession as free sample which bears a label on the
container as specified ... Forwarding agent by the manufacturer in writing, for
storing free samples meant for distribution to medical
profession} subject to the conditions that the stock
shall
aerated water called 'Rose' which were treated as the three samples required to be taken under the Act, one being sent for analysis ... behalf manufacture for sale, or store, sell or distribute" and (iii) that the sample taken was not taken in accordance with the provisions
were seized by the
DDI. These drugs were "Physician's sample and
were not for sale. After the seizure ... used to take those medicines and distributed them
to the Doctors as they were Physician's samples.
Criminal Appeal
contains a prohibition to the manufacture for sale, or store, sell or distribute either by anyone, himself or by somebody on his behalf of certain ... stores, sells or distributes any adulterant which is not injurious to health; or
(c) prevents a food inspector from taking a sample as authorised
voice samples
revealed that the questioned voice samples marked were similar to specimen
voice samples marked in respect of their format frequencies distribution,
intonation pattern
special legislation
exclusively intended to provide regulatory provisions governing the
production and distribution of pharmaceutical drugs.
14. In the instant case, the alleged contravention ... sold, or stocked or exhibited or offered for sale,
or distributed;
(b) take samples of any drug or cosmetic, --
(i) which is being manufactured
