The State Of Andhra Pradesh v. Koduri Satyanarayana & Co.

B.P Jeevan Reddy, J.:— We do not see any substance in this tax revision case, particularly in view of the letter of approval issued by the Government of India, Ministry of Petroleum and Chemicals dated 27th January, 1975, regulating the prices of drugs. Item 4 of the said letter is Johnson prickly heat powder.

2. This letter was issued under para 11 of the Drugs (Prices Control) Order, 1970. In this view of the matter, the Tribunal is right in considering the Johnson prickly heat powder as falling under entry 37 (drugs) and not under entry 36 of the First Schedule to the Andhra Pradesh General Sales Tax Act.

3. Tax revision case is dismissed.

4. Petition dismissed.