https://www.taxtmi.com/caselaws?id=156828 Cotton rolled bandages were held classifiable for sales tax purposes by their common parlance meaning and predominant use, not by their textile origin. Because they were manufactured, marketed, purchased and used as bandages to cover wounds or cuts, and had a distinct trade identity after processing, they fell within the entry for drugs and medicines under Schedule II, Part A. They did not fall within the entry for handloom fabrics of all varieties under Schedule I. The Court also treated the definition of "drug" in the Drugs and Cosmetics Act as supporting the ordinary commercial understanding of bandages as articles used in treatment and healing. en-us Wed, 13 Mar 1991 00:00:00 +0530 Wed, 25 Sep 2013 13:58:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156828 Cotton rolled bandages were held classifiable for sales tax purposes by their common parlance meaning and predominant use, not by their textile origin. Because they were manufactured, marketed, purchased and used as bandages to cover wounds or cuts, and had a distinct trade identity after processing, they fell within the entry for drugs and medicines under Schedule II, Part A. They did not fall within the entry for handloom fabrics of all varieties under Schedule I. The Court also treated the definition of "drug" in the Drugs and Cosmetics Act as supporting the ordinary commercial understanding of bandages as articles used in treatment and healing. Case-Laws VAT and Sales Tax Wed, 13 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156828