https://www.taxtmi.com/caselaws?id=161763 Lal dantamanjan was considered against the statutory definition of "drug" in section 3(b) of the Drugs and Cosmetics Act, 1940 and the corresponding sales tax entries. The product had to be shown as a medicine intended for cure, treatment, mitigation or prevention of disease to fall within item 37; on the record, it was used mainly for cleansing teeth, maintaining healthy gums and freshening breath, and was sold like a tooth powder. It was not established to be prescribed for any specific disease or prepared as an Ayurvedic medicine in accordance with an authoritative prescription, so it fell within the residual item 105. en-us Fri, 04 Jul 2003 00:00:00 +0530 Wed, 05 Feb 2014 18:06:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161763 Lal dantamanjan was considered against the statutory definition of "drug" in section 3(b) of the Drugs and Cosmetics Act, 1940 and the corresponding sales tax entries. The product had to be shown as a medicine intended for cure, treatment, mitigation or prevention of disease to fall within item 37; on the record, it was used mainly for cleansing teeth, maintaining healthy gums and freshening breath, and was sold like a tooth powder. It was not established to be prescribed for any specific disease or prepared as an Ayurvedic medicine in accordance with an authoritative prescription, so it fell within the residual item 105. Case-Laws VAT and Sales Tax Fri, 04 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161763