Common parlance test governs classification of Hajmola Candy as confectionery, not ayurvedic medicine

Under the West Bengal Sales Tax Act, 1994, classification turned on common parlance rather than scientific character or treatment under the Drugs and Cosmetics Act, 1940 or excise classifications. Hajmola Candy was sold across the counter and treated in the market as a sweet confectionery, and no evidence showed prescription by ayurvedic doctors or recognition as a medicinal product. It was therefore not proved to be a drug or medicine and was correctly assessed as a lozenge/confectionery under entry 46, not as an ayurvedic medicine under entry 24.

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Issues: Whether Hajmola Candy is classifiable as an ayurvedic medicine under entry 24 of Schedule IV of the West Bengal Sales Tax Act, 1994, or as a lozenge/confectionery under entry 46 of the same Schedule.

Analysis: The decisive test under the 1994 Act was not the scientific or technical character of the product, nor its treatment under the Drugs and Cosmetics Act, 1940 or Central excise classifications, but its understanding in common parlance. The Schedule did not define "drugs and medicines" or incorporate the special statutory treatment applicable to ayurvedic preparations under the excise regime. On the pleadings, the product was shown to be sold across the counter and treated in the market as a sweet confectionery rather than as a medicine prescribed for treatment. The petitioner did not produce evidence showing prescription by ayurvedic doctors or market recognition as a medicinal product.

Conclusion: Hajmola Candy was not proved to be a drug or medicine in common parlance and was correctly assessed as a lozenge/confectionery under entry 46; the challenge to the assessment failed.

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