Palani vs The Tamil Nadu State

The Supreme Court upheld the conviction under Section 18(A) read with Section 28 of the Drugs and Cosmetics Act, 1940, while setting aside the conviction under Section 18(c) read with Section 27(b)(ii) due to lack of evidence proving the appellant's intent to sell the confiscated drugs. The Court emphasized that mere possession of drugs without proof of sale or distribution does not constitute an offence under the cited sections. The appellant was entitled to a refund of the fine imposed for the set-aside conviction.