Imatinib mesylate, beta-crystalline form vs. Imatinib (free base): SALT under Section 3(d)

Same active molecule; new compound adds counterion fragment(s): ['CS(=O)(=O)O']. Falls under Section 3(d)'s 'salts' category. Real case: Novartis AG v. Union of India, Supreme Court of India, 2013 (the landmark Section 3(d) ruling -- bioavailability improvements alone, without proven enhanced therapeutic efficacy, do not meet the 3(d) bar).