https://www.taxtmi.com/caselaws?id=153556 Distilled water sold in vials for use in injectable medicines was treated as falling within the statutory entry for drugs and medicines, because its commercial character was that of a chemically pure, integral component used in the preparation or administration of medicine rather than an ordinary independent commodity. Applying common commercial understanding and the functional role of the goods, the classification followed medicinal use, not general use. On that basis, the turnover was treated as second sales and not exigible to tax under the revised classification. en-us Tue, 22 Feb 1983 00:00:00 +0530 Wed, 24 Jul 2013 17:58:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153556 Distilled water sold in vials for use in injectable medicines was treated as falling within the statutory entry for drugs and medicines, because its commercial character was that of a chemically pure, integral component used in the preparation or administration of medicine rather than an ordinary independent commodity. Applying common commercial understanding and the functional role of the goods, the classification followed medicinal use, not general use. On that basis, the turnover was treated as second sales and not exigible to tax under the revised classification. Case-Laws VAT and Sales Tax Tue, 22 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153556