https://www.taxtmi.com/caselaws?id=127803 For exemption entries covering country liquor, the decisive test is the commodity's substance as shown by its ingredients, preparation and ordinary use. Mritasanjibani Sura was found to be prepared by fermenting medicinal herbs with molasses and distilling the mixture into a liquor used for medicinal purposes, so it was treated as medicated wine and not ordinary country liquor. Because medicated wine fell outside the exemption notification, the sales tax assessment was upheld and the disputed turnover remained taxable. en-us Fri, 10 Oct 1958 00:00:00 +0530 Mon, 18 Mar 2013 12:57:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127803 For exemption entries covering country liquor, the decisive test is the commodity's substance as shown by its ingredients, preparation and ordinary use. Mritasanjibani Sura was found to be prepared by fermenting medicinal herbs with molasses and distilling the mixture into a liquor used for medicinal purposes, so it was treated as medicated wine and not ordinary country liquor. Because medicated wine fell outside the exemption notification, the sales tax assessment was upheld and the disputed turnover remained taxable. Case-Laws VAT and Sales Tax Fri, 10 Oct 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127803