https://www.taxtmi.com/caselaws?id=160052 The product's character for sales tax rate purposes had to be assessed by reference to its essential nature, and a prior Division Bench finding that "Swad" was an ayurvedic medicine could not be ignored. Because that binding pronouncement existed, the contrary classification as confectionery was not sustained without fresh consideration of the earlier ruling and any other relevant authority. The classification order was therefore set aside for reconsideration, and the matter was remitted for fresh determination in accordance with the prior decision. en-us Tue, 04 Jan 2000 00:00:00 +0530 Sat, 07 Dec 2013 16:52:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160052 The product's character for sales tax rate purposes had to be assessed by reference to its essential nature, and a prior Division Bench finding that "Swad" was an ayurvedic medicine could not be ignored. Because that binding pronouncement existed, the contrary classification as confectionery was not sustained without fresh consideration of the earlier ruling and any other relevant authority. The classification order was therefore set aside for reconsideration, and the matter was remitted for fresh determination in accordance with the prior decision. Case-Laws VAT and Sales Tax Tue, 04 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160052