https://www.taxtmi.com/caselaws?id=337122 For sales tax classification, the essential character of a product in common parlance controls: a preparation used for digestion and relief from stomach disorder was treated as an Ayurvedic medicine because its ingredients and intended medicinal use aligned with the statutory concept of an Ayurvedic drug. Mere sale through outlets where confectionery is available did not convert it into toffee or candy, and the absence of contrary evidence supported the assessee's classification. On that basis, the assessee's applied tax rate was upheld, and the related interest demand did not survive independently. en-us Fri, 25 Nov 2016 00:00:00 +0530 Wed, 28 Mar 2018 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337122 For sales tax classification, the essential character of a product in common parlance controls: a preparation used for digestion and relief from stomach disorder was treated as an Ayurvedic medicine because its ingredients and intended medicinal use aligned with the statutory concept of an Ayurvedic drug. Mere sale through outlets where confectionery is available did not convert it into toffee or candy, and the absence of contrary evidence supported the assessee's classification. On that basis, the assessee's applied tax rate was upheld, and the related interest demand did not survive independently. Case-Laws VAT and Sales Tax Fri, 25 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337122