https://www.taxtmi.com/caselaws?id=156308 Classification under a sales tax entry turns on common or commercial parlance and the predominant use of the goods, not merely their composition. T.M. poultry formula was primarily used as a medicinal preparation to treat and prevent bacterial disease in poultry, so its nutritional effect was only ancillary; it was classified as drugs and medicines under the relevant schedule entry. T.M. egg formula, T.M. forte and T.M. 5 were marketed and used as nutritional supplements for poultry to improve egg production, growth and balanced nutrition, so they were treated as poultry-feed under the specific entry. The specific entry prevailed over the general medicinal entry where the products fit that description. en-us Mon, 04 Mar 1991 00:00:00 +0530 Tue, 17 Sep 2013 18:03:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156308 Classification under a sales tax entry turns on common or commercial parlance and the predominant use of the goods, not merely their composition. T.M. poultry formula was primarily used as a medicinal preparation to treat and prevent bacterial disease in poultry, so its nutritional effect was only ancillary; it was classified as drugs and medicines under the relevant schedule entry. T.M. egg formula, T.M. forte and T.M. 5 were marketed and used as nutritional supplements for poultry to improve egg production, growth and balanced nutrition, so they were treated as poultry-feed under the specific entry. The specific entry prevailed over the general medicinal entry where the products fit that description. Case-Laws VAT and Sales Tax Mon, 04 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156308