STATE OF GOA & ORS. vs LEUKOPLAST (INDIA) LTD.

The Supreme Court held that under Section 8(2A) of the Central Sales Tax Act, the rate of tax applicable to the sale of drugs and medicines was reduced to 3% due to a notification exempting such goods from local sales tax in excess of 3%. The Court ruled that the assessee-company was entitled to a refund of the excess sales tax paid, as the products in question qualified as 'drugs and medicines'. The Court set aside the Assistant Sales Tax Officer's order that denied the refund based on the doctrine of unjust enrichment.