https://www.taxtmi.com/caselaws?id=759900 For sales tax classification, the character of the finished goods as sold governs, not the ingredients used in manufacture. A vitamins and minerals pre-mix was held outside Entry 29 for chemicals because that entry covers chemicals as goods in their own right, not a finished formulation containing chemical ingredients. It was also outside Entry 41 for drugs and medicines because it was not shown to be a medicinal preparation used for treatment, prevention, alleviation, or diagnosis of disease, and did not answer that description in common parlance. The product likewise did not fall within Entry 89 for ores and minerals, which applies to raw ores and minerals, not a manufactured product. It was therefore treated as an unclassified item. en-us Wed, 07 Aug 2024 00:00:00 +0530 Thu, 10 Oct 2024 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759900 For sales tax classification, the character of the finished goods as sold governs, not the ingredients used in manufacture. A vitamins and minerals pre-mix was held outside Entry 29 for chemicals because that entry covers chemicals as goods in their own right, not a finished formulation containing chemical ingredients. It was also outside Entry 41 for drugs and medicines because it was not shown to be a medicinal preparation used for treatment, prevention, alleviation, or diagnosis of disease, and did not answer that description in common parlance. The product likewise did not fall within Entry 89 for ores and minerals, which applies to raw ores and minerals, not a manufactured product. It was therefore treated as an unclassified item. Case-Laws VAT / Sales Tax Wed, 07 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759900