https://www.taxtmi.com/caselaws?id=375460 Technical and documentary evidence established that the product was an Ayurvedic proprietary medicine, including its licences, literature and prior expert material; it was not treated as a food supplement, and common parlance was not decisive on those facts. Processing bulk imported material into capsules was held to change the character of the goods and amount to manufacture, so the finished product could not be taxed merely as an imported item sold through a particular marketing channel. The revisions were allowed, the adverse orders were interfered with, and the goods were directed to be treated and taxed as Ayurvedic preparations. en-us Thu, 24 Jan 2019 00:00:00 +0530 Thu, 28 Mar 2019 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375460 Technical and documentary evidence established that the product was an Ayurvedic proprietary medicine, including its licences, literature and prior expert material; it was not treated as a food supplement, and common parlance was not decisive on those facts. Processing bulk imported material into capsules was held to change the character of the goods and amount to manufacture, so the finished product could not be taxed merely as an imported item sold through a particular marketing channel. The revisions were allowed, the adverse orders were interfered with, and the goods were directed to be treated and taxed as Ayurvedic preparations. Case-Laws VAT and Sales Tax Thu, 24 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375460