https://www.taxtmi.com/caselaws?id=159588 Benzene hexachloride 50 per cent W.D.P. was held not to be a medicine for exemption under rule 24 of the M.P. General Sales Tax Rules, 1959. The court applied the common and commercial meaning of "medicine" as a substance taken internally or applied externally for treating human or animal disease, and distinguished the product as an insecticide used for spraying marshy, waterlogged areas to destroy malaria-carrying germs. Reference to a malaria eradication certificate did not change its character or justify the exemption. The result was that the deduction for sales of medicines to specified bodies was unavailable and the issue was decided for the Revenue. en-us Fri, 13 Jan 1995 00:00:00 +0530 Wed, 27 Nov 2013 16:51:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159588 Benzene hexachloride 50 per cent W.D.P. was held not to be a medicine for exemption under rule 24 of the M.P. General Sales Tax Rules, 1959. The court applied the common and commercial meaning of "medicine" as a substance taken internally or applied externally for treating human or animal disease, and distinguished the product as an insecticide used for spraying marshy, waterlogged areas to destroy malaria-carrying germs. Reference to a malaria eradication certificate did not change its character or justify the exemption. The result was that the deduction for sales of medicines to specified bodies was unavailable and the issue was decided for the Revenue. Case-Laws VAT and Sales Tax Fri, 13 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159588