Law:

Section:

(a) Drugs Act (XXXI of 1976)--- ----S. 3---"Drug"---Definition---Term "drug" includes medicines for internal or external uses---Expressions "substance" and "mixture of substances", explained. The definition of drug is comprehensive enough to take not only medicines but also substances intended to be used for or in the treatment of diseases of human beings or animals. This artificial definition introduces distinction between medicines and substances which are not medicines strictly so-called. The expression `substances' or `mixture of substances', therefore, is something other than medicines but which are used for the treatment of diseases of human beings or animals. The term `drug' includes medicines for internal or external uses. [p. 1149) A (b) Drugs Act (XXXI of 1976)--- ----S. 3---Customs Act (IV of 1969), First Sched.---Central Excise Rules, 1944, R. 10---Constitution of Pakistan (1973), Art. 199---"Strepsils" manufactured by petitioners was a medicament and being a drug was exempted from sales tax-.-Strepsils lozenges was in fact a medicinal preparation within the meaning of Drugs Act, 1976 and that being so, it could not be termed as sugar confectionary and as such could not be charged for purposes of sales tax--­Ministry of Health had uniformly pointed out that strepsils lozenges were used as a remedy for treatment of infections of the mouth and throat and a valuable adjunct to the systematic treatment of tonsils and other deep throat infections---Levy of sales tax on such product would not be justified---Circulars issued for imposition of sales tax were declared to be without lawful authority, of no legal effect and were quashed. [p.1150J B Matrintale Extra Pharmacopoeia, 28th, Edn., 1982 rel.. JUDGMENT SPED HAIDER ALI PIRZADA, J: --The petitioners through this petition have claimed the following reliefs:-- "(a) to set aside the order-in-original No.39 of 1988 dated 28-7-1988 of the Deputy Collector and declare that the said `strepsils' is a `drug'; (b) to declare that no amount of sales tax is liable to be paid by the petitioners; (c) to declare that the direction of the CBR contained in their Circular No.8/81 dated 28-9-1981 and their letter dated…

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