Supreme Court · 2008 INSC 719 · Decided 16 May 2008
M/S. Ponds India LTD. (Merged With H.L. LTD.) v. Commissioner of Trade Tax, Lucknow
- Court
- Supreme Court of India
- Citation
- 2008 INSC 719 · [2008] 9 S.C.R. 496
- Case number
- CIVIL APPEAL No. 3644/2008
- Decided
- 16 May 2008
- Bench
- S.B. SINHA, V.S. SIRPURKAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
UP Trade Tax Act, 1948 - Vaseline White Petroleum ... ;elly - Drug or cosmetic - Determination of - Held: Is a drug - c It protects the skin from the effects of weather and exposure - It is accepted that if used as a preventive measure, it would have a curative value - In regard to the defi- nition of drugs, any product which prevents a disorder of hu- man function would also come within the purview of drug - On D facts, from 1981 to 1989, taxing Authorities themselves held white petroleum jelly of I. P grade (non-perfumed) to be a phar- maceutical preparation -
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)