https://www.taxtmi.com/caselaws?id=102907 SC held that arishtams and asavas are ayurvedic medicinal preparations and cannot be subjected to a higher sales tax rate of 30% under item 135 when other ayurvedic medicines are taxed at a lower rate under item 95, absent a rational basis for such fiscal discrimination. Finding no valid justification for differential treatment within the same class of medicinal commodities, SC allowed the appeals, set aside the HC judgment, and directed reassessment of turnover at the concessional rate under item 95. The tax authorities were ordered to refund excess tax, with corresponding obligations on the assessees to refund recovered excess to customers and to remit any unclaimed balance to a named educational foundation. en-us Wed, 15 Mar 1989 00:00:00 +0530 Wed, 03 Dec 2025 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102907 SC held that arishtams and asavas are ayurvedic medicinal preparations and cannot be subjected to a higher sales tax rate of 30% under item 135 when other ayurvedic medicines are taxed at a lower rate under item 95, absent a rational basis for such fiscal discrimination. Finding no valid justification for differential treatment within the same class of medicinal commodities, SC allowed the appeals, set aside the HC judgment, and directed reassessment of turnover at the concessional rate under item 95. The tax authorities were ordered to refund excess tax, with corresponding obligations on the assessees to refund recovered excess to customers and to remit any unclaimed balance to a named educational foundation. Case-Laws VAT / Sales Tax Wed, 15 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102907