https://www.taxtmi.com/caselaws?id=351148 Poultry feed supplements sold under different brand names were treated as poultry feed for tax purposes because their commercial character in common parlance was nutritional and supportive, not medicinal. Applying the common parlance test, the Court held that goods used to strengthen poultry, improve nutrition, maintain health, and support production remain within the exempt poultry feed entry even if they may also help prevent disease or improve bodily functions. Literature showing nutritional use did not establish that the products were traded as medicines or drugs. The revision was allowed, and the contrary findings below were set aside. en-us Tue, 31 Oct 2017 00:00:00 +0530 Fri, 31 Aug 2018 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351148 Poultry feed supplements sold under different brand names were treated as poultry feed for tax purposes because their commercial character in common parlance was nutritional and supportive, not medicinal. Applying the common parlance test, the Court held that goods used to strengthen poultry, improve nutrition, maintain health, and support production remain within the exempt poultry feed entry even if they may also help prevent disease or improve bodily functions. Literature showing nutritional use did not establish that the products were traded as medicines or drugs. The revision was allowed, and the contrary findings below were set aside. Case-Laws VAT and Sales Tax Tue, 31 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351148