https://www.taxtmi.com/caselaws?id=795956 Food supplements purchased and sold unchanged cannot be reclassified as proprietary Ayurvedic medicines for concessional taxation without proof of therapeutic character and compliance with drug-sale regulatory requirements. The Common Parlance Test and Authoritative Test do not establish medicinal status merely because a manufacturer holds a drug licence or a lower tax rate is claimed. Products must be intended and shown to diagnose, treat, mitigate or prevent disease, and be marketed lawfully as drugs. Absent those conditions, they remain residuary goods taxable at the applicable higher rate. Regulatory exemptions relating to Ayurvedic, Siddha and Unani drugs do not remove licensing requirements for their manufacture or sale. Costs may be awarded where appellate powers contain no prohibition and litigation is vexatious. en-us Fri, 24 Jul 2026 00:00:00 +0530 Thu, 30 Jul 2026 08:52:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795956 Food supplements purchased and sold unchanged cannot be reclassified as proprietary Ayurvedic medicines for concessional taxation without proof of therapeutic character and compliance with drug-sale regulatory requirements. The Common Parlance Test and Authoritative Test do not establish medicinal status merely because a manufacturer holds a drug licence or a lower tax rate is claimed. Products must be intended and shown to diagnose, treat, mitigate or prevent disease, and be marketed lawfully as drugs. Absent those conditions, they remain residuary goods taxable at the applicable higher rate. Regulatory exemptions relating to Ayurvedic, Siddha and Unani drugs do not remove licensing requirements for their manufacture or sale. Costs may be awarded where appellate powers contain no prohibition and litigation is vexatious. Case-Laws VAT / Sales Tax Fri, 24 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795956