Sale of Thermoseal and Ra Thermoseal is liable to VAT at 8%; they are not ‘medicine’

CST & VAT : Where assessee was engaged in manufacture of Thermoseal and Ra Thermoseal and it sought determination as regards classification of above products sold under its invoice dated 13-9-1993 and contended that both products were 'medicines' covered by Entry No. 24 of Part I of Schedule C of Bombay Sales Tax Act, 1959, said products would not fall under above entry because of exclusion clause contained therein