https://www.taxtmi.com/caselaws?id=441200 Classification of Senquel-AD Mouthwash under the KVAT regime turned on whether the product was a medicament or merely a mouthwash. The Court noted that classification must be decided cumulatively on curative, therapeutic or prophylactic attributes, dominant use, user understanding, trade perception, and the material produced, rather than on any single factor such as packing, over-the-counter sale or absence of prescription. It also treated pharmaceutical ingredients and accepted use of similar products as relevant, and placed the burden on the revenue to show that any curative value was only subsidiary. The adverse classification could not be sustained on the existing material, so the clarification order was set aside and the matter remitted for reconsideration in accordance with law. en-us Tue, 11 Jul 2023 00:00:00 +0530 Thu, 03 Aug 2023 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441200 Classification of Senquel-AD Mouthwash under the KVAT regime turned on whether the product was a medicament or merely a mouthwash. The Court noted that classification must be decided cumulatively on curative, therapeutic or prophylactic attributes, dominant use, user understanding, trade perception, and the material produced, rather than on any single factor such as packing, over-the-counter sale or absence of prescription. It also treated pharmaceutical ingredients and accepted use of similar products as relevant, and placed the burden on the revenue to show that any curative value was only subsidiary. The adverse classification could not be sustained on the existing material, so the clarification order was set aside and the matter remitted for reconsideration in accordance with law. Case-Laws VAT and Sales Tax Tue, 11 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441200