https://www.taxtmi.com/caselaws?id=277879 Chlormint with herbasol and Happydent White were treated as ayurvedic medicines under Item 41 of Part A of Schedule II to the U.P. VAT Act rather than unclassified goods under the residuary Schedule V entry. The court applied the rule that, when a specific entry and a residuary entry are in dispute, the assessee must first show coverage under the specific entry and the burden then shifts to the revenue to prove exclusion. Valid drug licensing, supporting literature, and prior recognition of the products as medicines were sufficient, while sale across the counter, absence of prescription, and common parlance did not displace their medicinal character on these facts. en-us Mon, 19 Feb 2018 00:00:00 +0530 Thu, 27 Dec 2018 15:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277879 Chlormint with herbasol and Happydent White were treated as ayurvedic medicines under Item 41 of Part A of Schedule II to the U.P. VAT Act rather than unclassified goods under the residuary Schedule V entry. The court applied the rule that, when a specific entry and a residuary entry are in dispute, the assessee must first show coverage under the specific entry and the burden then shifts to the revenue to prove exclusion. Valid drug licensing, supporting literature, and prior recognition of the products as medicines were sufficient, while sale across the counter, absence of prescription, and common parlance did not displace their medicinal character on these facts. Case-Laws VAT and Sales Tax Mon, 19 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277879