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HC held that Isabgol Husk (bhusi) constitutes a medicinal product, not a kirana commodity. Applying the established functional-character test (ordinary purpose and use), the court found husk, obtained after removal of grain and used primarily as a laxative for treating constipation and related stomach disorders, differs materially from Isabgol listed as a separate item. Consequently, the Board of Revenue's order dated 26.12.1995 was affirmed: Isabgol Husk is classifiable as a medicine and assessable at 3% under Entry 16, Part IV, Schedule II of the M.P.G.S.T. Act, and is not liable to classification or taxation under Entry 13, Part VI, Schedule II as kirana goods. Application disposed.
HC held that Isabgol Husk (bhusi) constitutes a medicinal product, not a kirana commodity. Applying the established functional-character test (ordinary purpose and use), the court found husk, obtained after removal of grain and used primarily as a laxative for treating constipation and related stomach disorders, differs materially from Isabgol listed as a separate item. Consequently, the Board of Revenue's order dated 26.12.1995 was affirmed: Isabgol Husk is classifiable as a medicine and assessable at 3% under Entry 16, Part IV, Schedule II of the M.P.G.S.T. Act, and is not liable to classification or taxation under Entry 13, Part VI, Schedule II as kirana goods. Application disposed.
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