Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2010 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (10) TMI 233 - HC - VAT and Sales TaxClassification – Medicaments or cosmetic - The tribunal in holding Himani Navratan Oil to be an Ayurvedic medicament recorded that the liquid paraffin used for making it is also an Ayurvedic ingredient which finds mention in the Ayurvedic book “Bhav Prakash” and, as such, all the ingredients of the oil are Ayurvedic substances. Moreover, even otherwise the use of liquid paraffin as a filler or vehicle would not have effect of altering the character or the nature of the product. - on a survey conducted the products Boroplus Antiseptic Cream and Himani Navratan Oil are understood by the public to be Ayurvedic products in the general and, as such, fulfils the common parlance test. The said survey itself prove that the common parlance test stands duly satisfied in respect of the above items. - Product to be classified as medicament - to be taxed accordingly.
|