https://www.taxtmi.com/caselaws?id=158581 Medical oxygen with high purity and therapeutic use was treated as a medicament, because it was used in patient treatment to cure, alleviate, prevent disease, or restore health and the relevant tariff entries incorporated the statutory definition of "drug". Applying the accepted tests of medicinal content, curative function, and therapeutic use, it could not be classified merely as a general gas under the competing tariff entries. The penalty for belated payment was maintained as linked to delayed tax payment. The classification under the medicinal entries was therefore upheld for the relevant periods. en-us Thu, 24 Jun 2010 00:00:00 +0530 Sat, 04 Oct 2014 20:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158581 Medical oxygen with high purity and therapeutic use was treated as a medicament, because it was used in patient treatment to cure, alleviate, prevent disease, or restore health and the relevant tariff entries incorporated the statutory definition of "drug". Applying the accepted tests of medicinal content, curative function, and therapeutic use, it could not be classified merely as a general gas under the competing tariff entries. The penalty for belated payment was maintained as linked to delayed tax payment. The classification under the medicinal entries was therefore upheld for the relevant periods. Case-Laws VAT and Sales Tax Thu, 24 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158581