https://www.taxtmi.com/caselaws?id=382055 For classification as an Ayurvedic medicine under the Uttarakhand VAT Act, the decisive test was whether the product's ingredients were shown to be covered by authoritative Ayurvedic texts in the First Schedule to the Drugs and Cosmetics Act. An Ayurvedic drug licence was relevant but not conclusive, and the quantity of active ingredients or sale without prescription was not determinative. The Tribunal had not properly examined the assessee's claim of acceptance in other States or the absence of evidence linking the product to authoritative texts, so the classification could not be finalised on the existing record and the matter was remanded for fresh consideration. en-us Wed, 20 Feb 2019 00:00:00 +0530 Fri, 28 Jun 2019 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382055 For classification as an Ayurvedic medicine under the Uttarakhand VAT Act, the decisive test was whether the product's ingredients were shown to be covered by authoritative Ayurvedic texts in the First Schedule to the Drugs and Cosmetics Act. An Ayurvedic drug licence was relevant but not conclusive, and the quantity of active ingredients or sale without prescription was not determinative. The Tribunal had not properly examined the assessee's claim of acceptance in other States or the absence of evidence linking the product to authoritative texts, so the classification could not be finalised on the existing record and the matter was remanded for fresh consideration. Case-Laws VAT and Sales Tax Wed, 20 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382055