https://www.taxtmi.com/caselaws?id=777463 Isabgol Husk, after processing, was treated as a separate commercial product whose classification depended on its ordinary and trade understanding. Applying the common parlance and trade parlance tests, the Court held that its primary use as a laxative for constipation and stomach disorders gave it a curative and therapeutic character recognised in the Pharmacopoeia of India. As the sales tax law did not define "medicine," the meaning under the Drugs and Cosmetics Act, 1940 was relevant, and the product satisfied that description. It was therefore classified as a medicine taxable at 3%, not as kirana goods taxable at 12%. en-us Thu, 14 Aug 2025 00:00:00 +0530 Sat, 30 Aug 2025 08:31:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777463 Isabgol Husk, after processing, was treated as a separate commercial product whose classification depended on its ordinary and trade understanding. Applying the common parlance and trade parlance tests, the Court held that its primary use as a laxative for constipation and stomach disorders gave it a curative and therapeutic character recognised in the Pharmacopoeia of India. As the sales tax law did not define "medicine," the meaning under the Drugs and Cosmetics Act, 1940 was relevant, and the product satisfied that description. It was therefore classified as a medicine taxable at 3%, not as kirana goods taxable at 12%. Case-Laws VAT / Sales Tax Thu, 14 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777463