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    <title>2008 (7) TMI 897 - WEST BENGAL TAXATION TRIBUNAL</title>
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    <description>Sugar of milk is treated as a component of homoeopathic medicine, and therefore as a drug for the sales tax entry, where its composition, commercial use, and recognition under the Drugs and Cosmetics Act, 1940 show that it functions as an ingredient in triturations and as a vehicle in homoeopathic preparation. The tribunal note states that, on the evidence and the Government laboratory report, the product fell within serial No. 24A of Schedule IV of the West Bengal Sales Tax Act, 1994 and not under the general charging provision. The assessments, appellate order, and revisional order were set aside on the classification issue.</description>
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      <link>https://www.taxtmi.com/caselaws?id=164066</link>
      <description>Sugar of milk is treated as a component of homoeopathic medicine, and therefore as a drug for the sales tax entry, where its composition, commercial use, and recognition under the Drugs and Cosmetics Act, 1940 show that it functions as an ingredient in triturations and as a vehicle in homoeopathic preparation. The tribunal note states that, on the evidence and the Government laboratory report, the product fell within serial No. 24A of Schedule IV of the West Bengal Sales Tax Act, 1994 and not under the general charging provision. The assessments, appellate order, and revisional order were set aside on the classification issue.</description>
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