https://www.taxtmi.com/caselaws?id=160108 A product sold as Ayurvedic Cool Banphool Oil was held not to qualify as an ayurvedic drug or medicine for sales tax purposes because the evidence did not show manufacture exclusively according to the authoritative ayurvedic formulae required by the Drugs and Cosmetics Act definition. A drug licence, approved composition, advertisements and selective prescriptions were not conclusive for classification under the sales tax notification, and the commodity was found to be used predominantly as hair oil. It was therefore taxable under the hair oil entry, and the challenge to the assessment failed. en-us Wed, 02 Sep 1998 00:00:00 +0530 Mon, 09 Dec 2013 17:45:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160108 A product sold as Ayurvedic Cool Banphool Oil was held not to qualify as an ayurvedic drug or medicine for sales tax purposes because the evidence did not show manufacture exclusively according to the authoritative ayurvedic formulae required by the Drugs and Cosmetics Act definition. A drug licence, approved composition, advertisements and selective prescriptions were not conclusive for classification under the sales tax notification, and the commodity was found to be used predominantly as hair oil. It was therefore taxable under the hair oil entry, and the challenge to the assessment failed. Case-Laws VAT and Sales Tax Wed, 02 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160108