https://www.taxtmi.com/caselaws?id=160251 Sales tax classification turned on the product's true commercial and technical identity under the relevant statutory definitions. Boroplus did not satisfy the requirements for a homeopathic medicine, Ayurvedic drug, drug, or patent or proprietary medicine because the evidence did not establish homeopathic provings, clinical efficacy, or manufacture in accordance with the prescribed Ayurvedic formulae; it was therefore correctly treated as a cosmetic. Fresh assessments could not be extended to products other than Boroplus, because the earlier direction to reassess was confined to that product alone, and reassessment beyond that scope was unauthorised. en-us Wed, 02 Sep 1998 00:00:00 +0530 Thu, 12 Dec 2013 18:37:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160251 Sales tax classification turned on the product's true commercial and technical identity under the relevant statutory definitions. Boroplus did not satisfy the requirements for a homeopathic medicine, Ayurvedic drug, drug, or patent or proprietary medicine because the evidence did not establish homeopathic provings, clinical efficacy, or manufacture in accordance with the prescribed Ayurvedic formulae; it was therefore correctly treated as a cosmetic. Fresh assessments could not be extended to products other than Boroplus, because the earlier direction to reassess was confined to that product alone, and reassessment beyond that scope was unauthorised. Case-Laws VAT and Sales Tax Wed, 02 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160251