https://www.taxtmi.com/caselaws?id=463842 HC upheld the appellate authorities. RLNG was held to fall within the schedule entry for natural gas, so the dealer was not entitled to full input tax credit but qualified for a 5% input tax rebate under Section 14(1AA). Halls cough drops, though produced under a drug licence, were found to be candy/mouth freshener with no medicinal value and thus did not fall under the Drugs and Medicines entry; they were taxable under the residuary entry for the relevant year. The assessment orders were sustained and the appeal dismissed. en-us Wed, 26 Sep 2018 00:00:00 +0530 Thu, 18 Sep 2025 19:36:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463842 HC upheld the appellate authorities. RLNG was held to fall within the schedule entry for natural gas, so the dealer was not entitled to full input tax credit but qualified for a 5% input tax rebate under Section 14(1AA). Halls cough drops, though produced under a drug licence, were found to be candy/mouth freshener with no medicinal value and thus did not fall under the Drugs and Medicines entry; they were taxable under the residuary entry for the relevant year. The assessment orders were sustained and the appeal dismissed. Case-Laws VAT / Sales Tax Wed, 26 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463842