https://www.taxtmi.com/caselaws?id=160681 Bulk drugs and pharmaceutical preparations were considered for sales tax classification under the Kerala General Sales Tax Act, with the issue turning on whether they were medicines or drugs under entry 116, or chemicals under entry 42. The relevant test was their true commercial character, assessed by how traders and consumers understood the goods in the market. Although chemical content was present, entry 42 applied only to chemicals not elsewhere specified, while the Drugs and Cosmetics Act definition of "drug" was also relevant. Because the factual material was incomplete on market understanding, the classification could not be finally determined on the existing record and required fresh consideration with additional evidence. en-us Thu, 28 Sep 2000 00:00:00 +0530 Sat, 21 Dec 2013 18:28:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160681 Bulk drugs and pharmaceutical preparations were considered for sales tax classification under the Kerala General Sales Tax Act, with the issue turning on whether they were medicines or drugs under entry 116, or chemicals under entry 42. The relevant test was their true commercial character, assessed by how traders and consumers understood the goods in the market. Although chemical content was present, entry 42 applied only to chemicals not elsewhere specified, while the Drugs and Cosmetics Act definition of "drug" was also relevant. Because the factual material was incomplete on market understanding, the classification could not be finally determined on the existing record and required fresh consideration with additional evidence. Case-Laws VAT and Sales Tax Thu, 28 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160681