https://www.taxtmi.com/caselaws?id=156459 Herbs, roots and barks of trees used as country drugs were held not to be medicinal and pharmaceutical preparations under entry 41 of the Second Schedule to the Karnataka Sales Tax Act. Applying the common parlance test, the Court reasoned that the entry is narrower than the word "medicine" and covers only a distinct, identifiable medicinal preparation produced from raw materials, not natural drugs or raw materials with medicinal use. The classification adopted by the appellate authorities was therefore rejected, the revisional challenge succeeded, and the assessment made by the assessing authority was restored. en-us Fri, 05 Oct 1990 00:00:00 +0530 Thu, 19 Sep 2013 18:27:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156459 Herbs, roots and barks of trees used as country drugs were held not to be medicinal and pharmaceutical preparations under entry 41 of the Second Schedule to the Karnataka Sales Tax Act. Applying the common parlance test, the Court reasoned that the entry is narrower than the word "medicine" and covers only a distinct, identifiable medicinal preparation produced from raw materials, not natural drugs or raw materials with medicinal use. The classification adopted by the appellate authorities was therefore rejected, the revisional challenge succeeded, and the assessment made by the assessing authority was restored. Case-Laws VAT and Sales Tax Fri, 05 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156459