https://www.taxtmi.com/caselaws?id=150073 For sales tax classification, "foodstuff" and "food provision" are to be understood in their popular and common parlance sense, not by dictionary meaning or by the mere presence of nutritive ingredients. An article is classified by how it is understood in the market by traders and consumers. On that approach, a product made for a limited therapeutic purpose, such as reducing obesity, and not ordinarily eaten as a normal food, does not become a foodstuff merely because it contains vitamins, proteins, fats, carbohydrates and minerals. Limical was therefore treated as outside entry 6 of Schedule E. en-us Tue, 03 Nov 1970 00:00:00 +0530 Wed, 08 May 2013 14:29:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150073 For sales tax classification, "foodstuff" and "food provision" are to be understood in their popular and common parlance sense, not by dictionary meaning or by the mere presence of nutritive ingredients. An article is classified by how it is understood in the market by traders and consumers. On that approach, a product made for a limited therapeutic purpose, such as reducing obesity, and not ordinarily eaten as a normal food, does not become a foodstuff merely because it contains vitamins, proteins, fats, carbohydrates and minerals. Limical was therefore treated as outside entry 6 of Schedule E. Case-Laws VAT and Sales Tax Tue, 03 Nov 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150073