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    <title>2008 (7) TMI 870 - UTTARAKHAND HIGH COURT</title>
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    <description>Products marketed as ayurvedic medicines are classified by their formulation, manufacture under a valid drug licence, and recognition within the medicinal regulatory framework, not merely by the presence of ingredients with medicinal properties. Under the Uttarakhand VAT rate structure, goods falling within the medicinal schedule attracted the concessional rate, while products lacking proof of authorised ayurvedic preparation remained taxable at the higher rate. On the stated material, Chlormint with herbasole and Happydent were treated as ayurvedic medicines, whereas Chlormint candy, Chlormint ice, Chlormint gum, Gum draggy, chewable gum draggy and Chatar patar were not.</description>
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    <pubDate>Mon, 28 Jul 2008 00:00:00 +0530</pubDate>
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      <description>Products marketed as ayurvedic medicines are classified by their formulation, manufacture under a valid drug licence, and recognition within the medicinal regulatory framework, not merely by the presence of ingredients with medicinal properties. Under the Uttarakhand VAT rate structure, goods falling within the medicinal schedule attracted the concessional rate, while products lacking proof of authorised ayurvedic preparation remained taxable at the higher rate. On the stated material, Chlormint with herbasole and Happydent were treated as ayurvedic medicines, whereas Chlormint candy, Chlormint ice, Chlormint gum, Gum draggy, chewable gum draggy and Chatar patar were not.</description>
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      <pubDate>Mon, 28 Jul 2008 00:00:00 +0530</pubDate>
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