https://www.taxtmi.com/caselaws?id=153559 Tartaric acid was treated as a medicine for sales tax classification because its identity had to be determined by common parlance and its actual commercial use, not merely by scientific description. The material showed that it was sold through medicine dealers and used as a saline purgative with medicinal effect, so it fell within the specific medicinal entry applicable for the period. Although it could also be regarded as a chemical in a broad sense, the specific entry prevailed over the general chemical entry, fixing the commodity's tax classification as medicine. en-us Mon, 26 Apr 1982 00:00:00 +0530 Wed, 24 Jul 2013 18:01:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153559 Tartaric acid was treated as a medicine for sales tax classification because its identity had to be determined by common parlance and its actual commercial use, not merely by scientific description. The material showed that it was sold through medicine dealers and used as a saline purgative with medicinal effect, so it fell within the specific medicinal entry applicable for the period. Although it could also be regarded as a chemical in a broad sense, the specific entry prevailed over the general chemical entry, fixing the commodity's tax classification as medicine. Case-Laws VAT and Sales Tax Mon, 26 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153559