https://www.taxtmi.com/caselaws?id=463842 An inclusive VAT entry for natural gas was treated as covering all variants, including regasified liquefied natural gas used as fuel in manufacture, so the rebate restriction for natural gas applied. In product classification, cough drops sold as "Halls" were assessed by common commercial understanding rather than licence description alone; because they were marketed and sold as candy with no medicinal value shown, they were not treated as drugs and medicines for the relevant year and fell in the residuary category. The later insertion of a specific lozenges and confectionery entry was noted as reflecting legislative intent, but it did not govern the assessment period. 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 An inclusive VAT entry for natural gas was treated as covering all variants, including regasified liquefied natural gas used as fuel in manufacture, so the rebate restriction for natural gas applied. In product classification, cough drops sold as "Halls" were assessed by common commercial understanding rather than licence description alone; because they were marketed and sold as candy with no medicinal value shown, they were not treated as drugs and medicines for the relevant year and fell in the residuary category. The later insertion of a specific lozenges and confectionery entry was noted as reflecting legislative intent, but it did not govern the assessment period. Case-Laws VAT / Sales Tax Wed, 26 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463842