“Vitamins And Minerals Pre-Mix” does Not Fall Under “Ores And Minerals”, “Drugs And Medicines” Or

The Allahabad High Court ruled that vitamins and minerals pre-mix are not classified under "ores and minerals," "drugs and medicines," or "chemicals" for tax purposes. This ruling came during a dispute regarding the classification of these pre-mixes for tax benefits. The court emphasized that these items are processed and not naturally occurring, hence, do not fall under the relevant tax categories. The decision impacts the applicable tax rates on such pre-mixes, distinguishing them from the more basic mineral classifications.