https://www.taxtmi.com/caselaws?id=95147 A tax classification for spirituous medicinal preparations containing more than 12% alcohol was treated as constitutionally valid because it applied uniformly across systems of medicine and was based on an intelligible differentia with a rational nexus to the object of taxation. Ordinary Ayurvedic, Homeopathic and Unani medicines remained separately exempt, while higher-alcohol medicinal preparations were separately taxed. The earlier Ayurveda Pharmacy decision was distinguished because it dealt with a different statutory scheme in which Ayurvedic preparations were treated differently despite remaining medicinal preparations. The challenge to Item 67 under Article 14 therefore failed, and the reassessment directions were upheld. en-us Fri, 01 Dec 2000 00:00:00 +0530 Wed, 15 Apr 2020 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95147 A tax classification for spirituous medicinal preparations containing more than 12% alcohol was treated as constitutionally valid because it applied uniformly across systems of medicine and was based on an intelligible differentia with a rational nexus to the object of taxation. Ordinary Ayurvedic, Homeopathic and Unani medicines remained separately exempt, while higher-alcohol medicinal preparations were separately taxed. The earlier Ayurveda Pharmacy decision was distinguished because it dealt with a different statutory scheme in which Ayurvedic preparations were treated differently despite remaining medicinal preparations. The challenge to Item 67 under Article 14 therefore failed, and the reassessment directions were upheld. Case-Laws VAT and Sales Tax Fri, 01 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95147