https://www.taxtmi.com/caselaws?id=396174 The appeal was dismissed, affirming that Black Disinfectant Fluid (BDF) falls under Entry 25 of Schedule C of the 2003 Act. The Tribunal relied on the common parlance test and the definition of 'drug' under the Drugs and Cosmetics Act, 1940, to classify BDF as a drug. The court emphasized that BDF's usage as a disinfectant aligned with the definition of 'drug' and rejected the appellant's argument to classify BDF under the residuary entry. en-us Mon, 13 Jan 2020 00:00:00 +0530 Wed, 19 Aug 2020 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396174 The appeal was dismissed, affirming that Black Disinfectant Fluid (BDF) falls under Entry 25 of Schedule C of the 2003 Act. The Tribunal relied on the common parlance test and the definition of 'drug' under the Drugs and Cosmetics Act, 1940, to classify BDF as a drug. The court emphasized that BDF's usage as a disinfectant aligned with the definition of 'drug' and rejected the appellant's argument to classify BDF under the residuary entry. Case-Laws VAT and Sales Tax Mon, 13 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396174