https://www.taxtmi.com/caselaws?id=443086 Classification of the product as a medicament under Entry 46 of Part-II of Schedule B to the Orissa Value Added Tax Act turned on two factual tests: common parlance understanding and whether the ingredients appear in authoritative Ayurvedic textbooks. Because the existing record did not contain conclusive findings on either test, the court declined to finally decide the substantive classification issue. It held that the Tribunal erred in dismissing the revenue's appeal without first ascertaining the relevant facts, and that the party claiming the benefit of the entry bore the burden of proving entitlement. The matter was remitted for fresh factual determination. en-us Mon, 11 Sep 2023 00:00:00 +0530 Sat, 16 Sep 2023 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443086 Classification of the product as a medicament under Entry 46 of Part-II of Schedule B to the Orissa Value Added Tax Act turned on two factual tests: common parlance understanding and whether the ingredients appear in authoritative Ayurvedic textbooks. Because the existing record did not contain conclusive findings on either test, the court declined to finally decide the substantive classification issue. It held that the Tribunal erred in dismissing the revenue's appeal without first ascertaining the relevant facts, and that the party claiming the benefit of the entry bore the burden of proving entitlement. The matter was remitted for fresh factual determination. Case-Laws VAT and Sales Tax Mon, 11 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443086