THE STATE OF GUJARAT vs CADILA HEALTHCARE LTD.

The Supreme Court of India ruled on the classification of the product 'KADIPROL' under the Gujarat Sales Tax Act. The court found that the product should be categorized as 'Poultry Feed' rather than a 'Drug and Medicine', thereby upholding the Gujarat High Court's decision. This classification affects the applicable tax rates under the GST Act, clarifying the legal interpretation of product categorization for tax purposes.