https://www.taxtmi.com/caselaws?id=163261 The classification of "Boro Soft" cream for trade tax depended on the common parlance test and whether its ingredients were shown in authoritative ayurvedic texts. Mere medicinal or organic ingredients, a manufacturing licence, a trade-mark description, or a certificate based only on ingredients were insufficient to show that the product was ordinarily understood or used as a medicament. In the absence of reliable text-based or other convincing evidence that it was purchased and used as an ayurvedic medicine, the cream was treated as a cosmetic and not an ayurvedic medicinal preparation. en-us Tue, 20 Feb 2007 00:00:00 +0530 Thu, 04 Jun 2015 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163261 The classification of "Boro Soft" cream for trade tax depended on the common parlance test and whether its ingredients were shown in authoritative ayurvedic texts. Mere medicinal or organic ingredients, a manufacturing licence, a trade-mark description, or a certificate based only on ingredients were insufficient to show that the product was ordinarily understood or used as a medicament. In the absence of reliable text-based or other convincing evidence that it was purchased and used as an ayurvedic medicine, the cream was treated as a cosmetic and not an ayurvedic medicinal preparation. Case-Laws VAT and Sales Tax Tue, 20 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163261