https://www.taxtmi.com/caselaws?id=152394 Where a sales tax exemption notification used the term "medicine" without definition, the expression was construed in its ordinary common-parlance sense. A substance qualifies as medicine if it is used for treatment and possesses curative value; processing such as powdering or mixing does not remove that character when the item is primarily sold for medicinal qualities. On that basis, jari booti, recognised as medicinal herbs in the ayurvedic system and valued for curative properties, were treated as medicines under the notification, so the local turnover remained exempt from tax. en-us Wed, 20 Dec 1978 00:00:00 +0530 Tue, 02 Jul 2013 16:58:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152394 Where a sales tax exemption notification used the term "medicine" without definition, the expression was construed in its ordinary common-parlance sense. A substance qualifies as medicine if it is used for treatment and possesses curative value; processing such as powdering or mixing does not remove that character when the item is primarily sold for medicinal qualities. On that basis, jari booti, recognised as medicinal herbs in the ayurvedic system and valued for curative properties, were treated as medicines under the notification, so the local turnover remained exempt from tax. Case-Laws VAT and Sales Tax Wed, 20 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152394