In Brief
The State of Gujarat appealed a High Court decision that classified 'Kadiprol'—a poultry additive containing Amprolium Hydrochloride and Vitamin K3—as 'Poultry Feed' rather than 'Drug and Medicine' under the Gujarat Sales Tax Act, 1969. The Supreme Court found that the High Court had not adequately addressed the Tribunal's reasoning and acknowledged the Revenue's concerns. However, since there were no outstanding tax dues and the issue was purely academic with zero revenue impact, the Court disposed of the appeal without deciding the substantive classification question, keeping the larger question on the Common Parlance Test open for future consideration in cases with genuine revenue implications.",
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