https://www.taxtmi.com/caselaws?id=164908 Homoeo globules made from pharmaceutical grade sugar were not treated as "sugar manufactured or made in India" under Sl. No. 35A of Schedule A to the West Bengal Value Added Tax Act, 2003. The taxing entry was construed according to common and commercial parlance, meaning the product had to be understood as buyers and dealers in the market would understand it. Because the goods were marketed and used as a vehicle for homoeopathic medicine, not as ordinary sugar or a sweetening material, they were regarded as a distinct commercial commodity. The exemption was denied and the product remained taxable as an unspecified item. en-us Fri, 02 Jul 2010 00:00:00 +0530 Sat, 04 Oct 2014 20:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164908 Homoeo globules made from pharmaceutical grade sugar were not treated as "sugar manufactured or made in India" under Sl. No. 35A of Schedule A to the West Bengal Value Added Tax Act, 2003. The taxing entry was construed according to common and commercial parlance, meaning the product had to be understood as buyers and dealers in the market would understand it. Because the goods were marketed and used as a vehicle for homoeopathic medicine, not as ordinary sugar or a sweetening material, they were regarded as a distinct commercial commodity. The exemption was denied and the product remained taxable as an unspecified item. Case-Laws VAT and Sales Tax Fri, 02 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164908