https://www.taxtmi.com/caselaws?id=795956 Food supplements purchased and sold unchanged could not be reclassified as proprietary Ayurvedic medicines for concessional taxation without proof of therapeutic character and compliance with drug-sale regulatory requirements. Applying the common parlance and authoritative tests, the notes state that a manufacturer's drug licence does not establish that the goods are medicines in the seller's hands, particularly where the seller lacks authority to deal in drugs and the products are not shown to diagnose, treat, mitigate or prevent disease. The statutory exclusion concerning Ayurvedic, Siddha and Unani drugs does not remove applicable licensing requirements. The products therefore remain residuary goods taxable at the higher rate; costs may also be awarded where no appellate provision prohibits them. 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 could not be reclassified as proprietary Ayurvedic medicines for concessional taxation without proof of therapeutic character and compliance with drug-sale regulatory requirements. Applying the common parlance and authoritative tests, the notes state that a manufacturer's drug licence does not establish that the goods are medicines in the seller's hands, particularly where the seller lacks authority to deal in drugs and the products are not shown to diagnose, treat, mitigate or prevent disease. The statutory exclusion concerning Ayurvedic, Siddha and Unani drugs does not remove applicable licensing requirements. The products therefore remain residuary goods taxable at the higher rate; costs may also be awarded where no appellate provision prohibits them. Case-Laws VAT / Sales Tax Fri, 24 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795956