https://www.taxtmi.com/caselaws?id=330749 Sales tax classification of goods must be determined by their common and commercial parlance meaning, not by a purely technical or scientific description. The Gujarat High Court noted that the competent Food and Drugs authority had treated KADIPROL as an animal feed supplement and had not required a drugs licence for its manufacture or sale. On that basis, the taxing authority and Tribunal were not justified in reclassifying it as a drug or medicine merely because it contained a preventive ingredient. The product was therefore treated as poultry feed, and the decision reaffirmed that poultry feed may include additives such as vitamins, minerals and antibiotics when commercially understood as feed. en-us Tue, 05 Jul 2016 00:00:00 +0530 Thu, 04 Aug 2016 13:56:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330749 Sales tax classification of goods must be determined by their common and commercial parlance meaning, not by a purely technical or scientific description. The Gujarat High Court noted that the competent Food and Drugs authority had treated KADIPROL as an animal feed supplement and had not required a drugs licence for its manufacture or sale. On that basis, the taxing authority and Tribunal were not justified in reclassifying it as a drug or medicine merely because it contained a preventive ingredient. The product was therefore treated as poultry feed, and the decision reaffirmed that poultry feed may include additives such as vitamins, minerals and antibiotics when commercially understood as feed. Case-Laws VAT and Sales Tax Tue, 05 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330749