https://www.taxtmi.com/caselaws?id=160760 I.V. sets used for blood donation and treatment were treated as drugs for sales tax classification because the controlling regulatory law governed their trade character. Although sales tax classification ordinarily follows common parlance, the court held that the Drugs and Cosmetics Act, 1940 and the relevant notification were relevant where they brought the commodity within the statutory definition of a drug. As disposable perfusion sets had been specified as drugs and I.V. sets were used in administering treatment, they could not be treated as mere non-medicinal accessories. They therefore fell within the lower tax entry applicable to medicines or drugs, and the revision failed. en-us Mon, 17 Jan 2000 00:00:00 +0530 Tue, 24 Dec 2013 12:52:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160760 I.V. sets used for blood donation and treatment were treated as drugs for sales tax classification because the controlling regulatory law governed their trade character. Although sales tax classification ordinarily follows common parlance, the court held that the Drugs and Cosmetics Act, 1940 and the relevant notification were relevant where they brought the commodity within the statutory definition of a drug. As disposable perfusion sets had been specified as drugs and I.V. sets were used in administering treatment, they could not be treated as mere non-medicinal accessories. They therefore fell within the lower tax entry applicable to medicines or drugs, and the revision failed. Case-Laws VAT and Sales Tax Mon, 17 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160760