https://www.taxtmi.com/caselaws?id=344386 The High Court upheld the Tribunal's decision, ruling that Ayurvedic and homeopathic products should be classified as drugs and medicines, not cosmetics, under the Gujarat Value Added Tax Act. The exclusion clause in entry 28A(ii) applies only to products primarily classified as cosmetics or toilet preparations. The Court emphasized the distinction between products used for medical purposes and those for beautification, supporting the classification of these products as drugs and medicines. The appeals were dismissed in favor of the assessees. en-us Fri, 09 Jun 2017 00:00:00 +0530 Tue, 27 Mar 2018 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344386 The High Court upheld the Tribunal's decision, ruling that Ayurvedic and homeopathic products should be classified as drugs and medicines, not cosmetics, under the Gujarat Value Added Tax Act. The exclusion clause in entry 28A(ii) applies only to products primarily classified as cosmetics or toilet preparations. The Court emphasized the distinction between products used for medical purposes and those for beautification, supporting the classification of these products as drugs and medicines. The appeals were dismissed in favor of the assessees. Case-Laws VAT and Sales Tax Fri, 09 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344386