https://www.taxtmi.com/caselaws?id=163156 Product classification under trade tax law must be decided on evidence using the common parlance test and an ingredient-based examination with reference to authoritative Ayurvedic texts where medicine and cosmetic are undefined. A drug licence under the Drugs and Cosmetics Act is only a relevant circumstance and is not conclusive of classification. The Tribunal's order was unsustainable because it gave only broad conclusions, failed to assess the evidence in a reasoned manner, and did not explain why the products satisfied the applicable tests. The matter required fresh reconsideration on the evidentiary material and a reasoned finding on classification. en-us Tue, 13 Nov 2007 00:00:00 +0530 Fri, 19 Dec 2014 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163156 Product classification under trade tax law must be decided on evidence using the common parlance test and an ingredient-based examination with reference to authoritative Ayurvedic texts where medicine and cosmetic are undefined. A drug licence under the Drugs and Cosmetics Act is only a relevant circumstance and is not conclusive of classification. The Tribunal's order was unsustainable because it gave only broad conclusions, failed to assess the evidence in a reasoned manner, and did not explain why the products satisfied the applicable tests. The matter required fresh reconsideration on the evidentiary material and a reasoned finding on classification. Case-Laws VAT and Sales Tax Tue, 13 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163156