utilised in manufacturing the articles "for sale". Since these samples were distributed free of charge, the Sales Tax Officer found that the goods ... opinion of the Sales Tax Officer, the applicant-assessee, by distributing these samples freely committed a breach of the conditions embodied in the certificate
carrying on business and held that the expenditure on physicians samples distributed to doctors is outside the scope ... drug. The assessee had not contended that the free samples were distributed only when a drug was introduced for the first time. Moreover
sample, collected sample of groundnut oil
from the sealed packed tin of 5 liter Dharti Brand groundnut oil.
Before collecting the sample, Rule 6 notice ... batch number was 206. After completing
the formalities of collecting the sample, distributing, sealing,
packing, attaching and affixing signature etc. one sample was sent
being 70% of the expenditure in
respect of physician sample distribution at free of
costs?
[B]. Whether the Appellate Tribunal has erred
container in which initially the sample of the chilli powder was collected from where it was later distributed into three parts into three bottles ... keeping the sample when initially collected before it was distributed into three sample bottles.
14. Mr. Shah then contends that there is breach of Rule
presence of panchas and collected sample of the content. The sample was distributed in three bottles and the bottles were sealed, labelled and signature
clauses (i) to (v)
above;
(vii) being the expenditure on distribution of samples either
free of cost or at concessional rate; and
(viii) being
drugs at a price higher than the allowed price; it had distributed free samples of formulations to doctors; it had paid higher trade discount
drugs at a price higher than the allowed price; it had distributed free samples of formulations to doctors; it had paid higher trade discount
selling so called pure Ghee.
That, the accused was informed about sample being taken for
analysis as per Form No.6 and Rule ... signature of accused was
taken on the receipt. That, the sample was distributed equally into
three clean, odorless bottles having no crack, after applying seal
