1999 (10) TMI 706

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..... dealer in ayurvedic medicines. He also manufactures and sells "gulab jal". He was charged 12 per cent sales tax on this under residuary entry but he claimed that it was ayurvedic medicine and chargeable at 3 per cent under entry 16 of Part IV (Schedule II) of the Madhya Pradesh General Sales Tax Act, 1958. He has supported it by a certificate from some of the doctors, some sanskrit texts and on t .....

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..... nti's case (1998) 20 TLD 194 wherein we have laid down certain parameters to adjudge whether product like "gulab jal" qualified to be ayurvedic medicine. One of the tests was whether the product was manufactured under a licence issued under the Drugs Act. It was also observed in that judgment that once a product figured in its schedule as a drug/medicine it could not be treated otherwise by Revenu .....

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