https://www.taxtmi.com/caselaws?id=160162 Gulab jal manufactured by an assessee holding the relevant ayurvedic licence was treated as an ayurvedic medicine under the statutory schedule, so it fell within the specific sales tax entry and not the residuary entry. The court applied the principle that revenue cannot ignore the statutory classification of a product unless the entry has been deleted or altered. On that basis, the product was taxable at 3% under the specific entry rather than at 12% under the residuary entry. en-us Mon, 04 Oct 1999 00:00:00 +0530 Tue, 10 Dec 2013 18:12:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160162 Gulab jal manufactured by an assessee holding the relevant ayurvedic licence was treated as an ayurvedic medicine under the statutory schedule, so it fell within the specific sales tax entry and not the residuary entry. The court applied the principle that revenue cannot ignore the statutory classification of a product unless the entry has been deleted or altered. On that basis, the product was taxable at 3% under the specific entry rather than at 12% under the residuary entry. Case-Laws VAT and Sales Tax Mon, 04 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160162