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    <title>2007 (2) TMI 604 - ALLAHABAD HIGH COURT</title>
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    <description>The Trade Tax Tribunal ruled in favor of taxing &quot;Boro Soft&quot; cream as a cosmetic at 15% rather than as an ayurvedic medicine at 8%. Despite being certified as an ayurvedic drug, the Tribunal found that the cream did not meet the criteria for medicinal preparation based on legal definitions and evidence presented. The decision highlighted the importance of actual usage and support from authoritative texts in classifying products as medicaments. As a result, the revision challenging the classification was dismissed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=163261</link>
      <description>The Trade Tax Tribunal ruled in favor of taxing &quot;Boro Soft&quot; cream as a cosmetic at 15% rather than as an ayurvedic medicine at 8%. Despite being certified as an ayurvedic drug, the Tribunal found that the cream did not meet the criteria for medicinal preparation based on legal definitions and evidence presented. The decision highlighted the importance of actual usage and support from authoritative texts in classifying products as medicaments. As a result, the revision challenging the classification was dismissed.</description>
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