https://www.taxtmi.com/caselaws?id=162243 Saffron does not qualify for concessional treatment as an ayurvedic medicine in natural or herbal form merely because it has medicinal properties or is occasionally used in ayurvedic preparations. Eligibility for a medicine exemption requires that the article itself be a medicine. Sales tax classification instead follows the article's primary commercial use where no contrary trade parlance or statutory basis applies. As saffron is predominantly used in cooking as a colouring and flavouring material, it falls within the entry for culinary and flavouring essence after exclusion from the specific spice entry. 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 does not qualify for concessional treatment as an ayurvedic medicine in natural or herbal form merely because it has medicinal properties or is occasionally used in ayurvedic preparations. Eligibility for a medicine exemption requires that the article itself be a medicine. Sales tax classification instead follows the article's primary commercial use where no contrary trade parlance or statutory basis applies. As saffron is predominantly used in cooking as a colouring and flavouring material, it falls within the entry for culinary and flavouring essence after exclusion from the specific spice entry. Case-Laws VAT and Sales Tax Fri, 16 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162243