TREVC/107/2010 of THE SALES TAX APPELLATE TRIBUNAL Vs M/S.ASWINI HOMEO AND AYURVEDIC PRODUCTS LTD on 15 December 2025

IN THE HIGH @URT FO,R. THESTATE OF TELANGANA AT H)IDERABAD

MONDAY, TFffi FTFTEENTTI DAY OF DECEMBER

TWOTHOIJSAND AND T\AIENTY FTVE

PRESENT

THE HONOURABLE SRTIUSTICE P.SAM KOSHY

AND

THE HONOURABLE SRI JUSTICE SUDDAIA CHALAPATHI RAO

Tax Revision Case No.107 of 2010

Tax revision filed under Section 22(1) tead with Rule 10 of APGST Rules against the order dated 01.12.2008 puo"d in T.A.I{o.5OO/2003 on the file of ttre Sales Tax Appellate Tribunal, Andtua PradestU Hyderabad preferred against the order dated 02.L2.2N2 passed in Appeal No.R/174/N2-n03 on the file of ttre Deputy Commissioner (CT) Hyderabad Rural Divisioru Hlderabad.

Between:

The State of Andhra Pradestu rep. by theSales Tax Appellate Tribunal, before STAT

D.No.5-4-404 to 408, Nampally, Andhra Pradesh, Hyderabad- Petitioner.

AND

M/s. Aswini Homeo And Ayurvedic Products Ltd., Hyderabad.

Respondent.

Counsel for the Petitioner: Sri T.Chaitanya Kirarg (SPLSC FOR CT AP)

Counsel for the Respond.ent:

The Court made the following: ORDER

IN THE HIGH COURT FOR THE STATE OF TELANGANA

AT HYDERABAD

THE HONOURABLE SRI JUSTICE P.SAM KOSITY

AND

THE HONOURABLE SRI JUSTICE

SUDDALA CHALAPATHI RAO

TREVC No.l07 of 2010

Datedi 15.12.2025

Between:

The State of Andhra Pradesh,

Rep. by the litate Representative before STAT, D.No.5-4-404 to 408, Nampally, Andhra Pradesh, Hyderabad.

.Petitioner

AND

IWs.Aswini Homeo & Ayurvedic

Products Linrited, Hyderabad.

Respondent

JUDGMENT: @er Hon'ble Sri Justice P.Sam Koshy)

Government Pleader representing Mr.Swaroop Oorilla, learned Special Standing Counsel f,or the State Tax for the petitioner.

Perused the record.

Heard Mr.T.Chaitanya Kiran, learned Assistant \

2.

The challenge in this tar revision case is to the order dated 01.12.2008 passed by the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad in T.A.No.500 of 2003.

3. The point for consideration before this Court is as to whether the product from the respondent organization viz., Aswini Hair Oil is a medicated product or not and whether the same would fall within the purview of Entry 37 of the First Schedule as a drug or whether it would go under Entry 36 as a cosmetlc.

4.

Perusal of the record would go to show that the Tribunal while deciding the said issue was swayed away by the judgment of this very High Court in Special Appeal Nos.8 and l0 of 2000

decided on 12.04.2007 wherein the High Court dealing with the issue whether it would be a product under Entry 36 or Entry 37 of the First Schedule to the Andhra Pradesh General Sales Tax Act (for short 'the Act') relying upon the jtrdgment of the Supreme Court irt B.P.L Pharmaceuticals Limited vs. Collector of Central Excise, Vadodara reported in 104 STC 164 and another decision of the Supreme Court in Comntissioner of Central Excise .vs.

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Sharma Clremical Works reported in 132 STC 251 held that Aswani Homeo Hair Oil is a drug and is taxable under Entry 37

of Fi,ret Sch,rdule to the Act and would not fall under Entry 36.

5.

There, has been no material to show that the judgment rendered by this Court in Special Appeal Nos.8 and l0 of 2000

having been reversed subsequently to hold that the view taken by t I

the TribunaI relying upon the High Court's order to be incorrect.

Moreover, we are also not inclined to interfere with the order for the reason that the issue already stands decided by this High Curt again in a batch of tax revision cases of similar nature in TREVC Nos.155 of 2004 and batch decided on 14.06.2024 and also in TREVC No.66 of 2009 dated 17.02.2025

6.

Given the aforesaid judicial precedents rendered in the recent past and also those which have been relied upon by the Tribunal while passing the impugned order, we do not find any merits in the question of law raised by the State.

7.

The terx revision case, being devoid of merits, fails and is, accordingly, dismissed. There shall be no order as to costs.

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Consequently, miscellaneous petitions pendirry, if any shall stand closed.

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SD'. A.V.S. PRASAD

DEPUW REGISTRAR

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