https://www.taxtmi.com/caselaws?id=153562 For sales tax classification, commodity meaning in common or commercial parlance governed the entry, not a purely scientific or technical meaning. On that test, water for injection was treated as a specially prepared sterile product regulated as a drug, sold through chemists and druggists, and recognised in the Indian Pharmacopoeia. Earlier decisions relied on by the Tribunal were distinguished because they addressed exemption or different issues. The concept of medicine was read as broad enough to include products used as aids to treatment and alleviation of human suffering. Water for injection therefore fell within "medicines and pharmaceutical preparations" and was taxable at the lower rate; the contrary view was wrong in law. en-us Mon, 26 Apr 1982 00:00:00 +0530 Wed, 24 Jul 2013 18:17:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153562 For sales tax classification, commodity meaning in common or commercial parlance governed the entry, not a purely scientific or technical meaning. On that test, water for injection was treated as a specially prepared sterile product regulated as a drug, sold through chemists and druggists, and recognised in the Indian Pharmacopoeia. Earlier decisions relied on by the Tribunal were distinguished because they addressed exemption or different issues. The concept of medicine was read as broad enough to include products used as aids to treatment and alleviation of human suffering. Water for injection therefore fell within "medicines and pharmaceutical preparations" and was taxable at the lower rate; the contrary view was wrong in law. Case-Laws VAT and Sales Tax Mon, 26 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153562