https://www.taxtmi.com/caselaws?id=157368 A sales tax notification describing a commodity by essential ingredients and compositional conditions must be applied on the product's true composition and dominant character. Protinules (powder) satisfied the notification for powdered or condensed milk because skimmed milk powder and casein formed 55.79% by weight and the remaining ingredients did not change its essential character. It did not satisfy the notification for food drink powders because cocoa, chocolate and malt were not shown as major ingredients. It was also not a drug or patent or proprietary medicine, as it was predominantly a food item and not shown to be treated in common parlance as medicine. The contrary assessments were set aside. en-us Wed, 23 Mar 1994 00:00:00 +0530 Fri, 04 Oct 2013 15:28:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157368 A sales tax notification describing a commodity by essential ingredients and compositional conditions must be applied on the product's true composition and dominant character. Protinules (powder) satisfied the notification for powdered or condensed milk because skimmed milk powder and casein formed 55.79% by weight and the remaining ingredients did not change its essential character. It did not satisfy the notification for food drink powders because cocoa, chocolate and malt were not shown as major ingredients. It was also not a drug or patent or proprietary medicine, as it was predominantly a food item and not shown to be treated in common parlance as medicine. The contrary assessments were set aside. Case-Laws VAT and Sales Tax Wed, 23 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157368