https://www.taxtmi.com/caselaws?id=162243 Saffron was held not to qualify as an ayurvedic medicine in natural form under the exemption entry, because the article itself had to be a medicine and not merely a substance with medicinal properties; its occasional use in ayurvedic preparations did not alter its character. It was also held classifiable under the entry for culinary and flavouring essence, as its primary commercial use was in cooking for colouring and flavouring, and no other applicable entry was established. The reference was answered against the assessee and in favour of the Revenue, confirming taxable treatment outside the claimed exemption. en-us Fri, 16 Dec 2005 00:00:00 +0530 Fri, 21 Feb 2014 14:39:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162243 Saffron was held not to qualify as an ayurvedic medicine in natural form under the exemption entry, because the article itself had to be a medicine and not merely a substance with medicinal properties; its occasional use in ayurvedic preparations did not alter its character. It was also held classifiable under the entry for culinary and flavouring essence, as its primary commercial use was in cooking for colouring and flavouring, and no other applicable entry was established. The reference was answered against the assessee and in favour of the Revenue, confirming taxable treatment outside the claimed exemption. Case-Laws VAT and Sales Tax Fri, 16 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162243