https://www.taxtmi.com/caselaws?id=159039 For sales tax classification, the true character of a product is determined by its common parlance identity, constituents, actual use and market acceptance, not by the manufacturer's label or licences under other laws. Applying that test, the tribunal found no reliable evidence of authoritative Ayurvedic formulation, product literature, medical recommendation, trade acceptance as medicine or clinical trials showing curative value. The claim that the goods were sugar was also rejected. On that basis, "Swad" tablets were treated as a confectionery article rather than an ayurvedic medicine, and tax at the residuary rate was upheld. en-us Thu, 25 Apr 1996 00:00:00 +0530 Wed, 13 Nov 2013 16:51:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159039 For sales tax classification, the true character of a product is determined by its common parlance identity, constituents, actual use and market acceptance, not by the manufacturer's label or licences under other laws. Applying that test, the tribunal found no reliable evidence of authoritative Ayurvedic formulation, product literature, medical recommendation, trade acceptance as medicine or clinical trials showing curative value. The claim that the goods were sugar was also rejected. On that basis, "Swad" tablets were treated as a confectionery article rather than an ayurvedic medicine, and tax at the residuary rate was upheld. Case-Laws VAT and Sales Tax Thu, 25 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159039