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2020 (36) G.S.T.L. 3 (S.C.)
IN THE SUPREME COURT OF INDIA
Dr. Dhananjaya Y. Chandrachud and Ajay Rastogi, JJ.
STATE OF ANDHRA PRADESH
Versus
LINDE INDIA LTD.
Civil Appeal No. 2230 of 2020 with C.A. Nos. 2233-2234 & 2231-2232 of 2020,
1
decided on 13-4-2020
Drugs and medicines - Medical Oxygen IP and Nitrous Oxide IP -
Classification - Section 16 of Drugs and Cosmetics Act, 1940 read with Second
Schedule and specification of Medical Oxygen in Indian Pharmacopoeia lends
support to contention that Medical Oxygen IP was a drug as defined in Section
3(b)(i) ibid - Section 1.1 of First Schedule in National List of Essential Medi-
cines, 2011 includes both Nitrous Oxide and Oxygen as medicines within am-
bit of “Anesthesia” - Curative and instrumental use of Medical Oxygen IP and
Nitrous Oxide IP in mitigation and prevention of disease or disorder high-
lighted by various High Courts - Nitrous Oxide used as anesthetic agent and
Medical oxygen with 99.9% purity predominantly used in hospitals for treat-
ment of patients and to mitigate intensity of disease or disorder in human be-
ings - Medical Oxygen also administered in resuscitation, major trauma, ana-
phylaxis, major hemorrhage, shock and active convulsions, amongst other
conditions - Nitrous Oxide used in surgery and dentistry for its anesthetic and
analgesic effects - Medical Oxygen IP and Nitrous Oxide IP are medicines
used for or in diagnosis, treatment, mitigation or prevention of any disease or
disorder in human beings falling within ambit of Section 3(b)(i) ibid - Conse-
quently covered in Entry 88 of Schedule-IV to the Andhra Pradesh Value Add-
ed Tax Act, 2005 as held by High Court. [paras 21, 22, 23, 29, 30, 31, 32]
Drugs - Definition - Includes both medicines or substances used for
the diagnosis, treatment, mitigation or prevention of any disease or disorder;
________________________________________________________________________
1 On appeal from TRC No. 53 of 2015, decided on 25-1-2016 by Andhra Pradesh High Court.
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