https://www.taxtmi.com/caselaws?id=162892 Under the West Bengal Sales Tax Act, 1994, classification turned on common parlance rather than scientific character or treatment under the Drugs and Cosmetics Act, 1940 or excise classifications. Hajmola Candy was sold across the counter and treated in the market as a sweet confectionery, and no evidence showed prescription by ayurvedic doctors or recognition as a medicinal product. It was therefore not proved to be a drug or medicine and was correctly assessed as a lozenge/confectionery under entry 46, not as an ayurvedic medicine under entry 24. en-us Tue, 24 Jan 2006 00:00:00 +0530 Tue, 18 Mar 2014 16:01:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162892 Under the West Bengal Sales Tax Act, 1994, classification turned on common parlance rather than scientific character or treatment under the Drugs and Cosmetics Act, 1940 or excise classifications. Hajmola Candy was sold across the counter and treated in the market as a sweet confectionery, and no evidence showed prescription by ayurvedic doctors or recognition as a medicinal product. It was therefore not proved to be a drug or medicine and was correctly assessed as a lozenge/confectionery under entry 46, not as an ayurvedic medicine under entry 24. Case-Laws VAT and Sales Tax Tue, 24 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162892