Clarification order didn’t reasoned why Senquel-AD Mouthwash is not classifiable as medicament- HC directs re-adjudication

Reddys Laboratories Ltd Vs Commissioner of Commercial Taxes (Kerala High Court) Kerala High Court held that clarification order accepts classification of Clohex and Clohex Plus as medicament, based on the fact that they were manufactured under a drug licence. However, there is no reason discernible from clarification order as to why Senquel-AD Mouthwash which is presented in a similar form cannot also be classified as a medicament. Accordingly, matter remanded for fresh consideration. Facts- The appellant is engaged in manufacturing and trading pharmaceutical products, Clohex, Clohex Plus and ...