https://www.taxtmi.com/caselaws?id=72122 Sales tax classification of talcum powders turned on ordinary commercial understanding where the statutory entries overlapped. The Court treated body powders used for freshness, drying, or grooming as toilet articles rather than cosmetics, because the Revenue failed to show a trade parlance understanding placing them exclusively as cosmetics. Forbina powder was also held to be a toilet article, since its minor antiseptic ingredients did not change its essential character and its advertising stressed freshness and grooming rather than medicinal treatment; it therefore could not claim exemption as a medicine. en-us Thu, 15 Nov 1984 00:00:00 +0530 Thu, 12 May 2011 12:54:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72122 Sales tax classification of talcum powders turned on ordinary commercial understanding where the statutory entries overlapped. The Court treated body powders used for freshness, drying, or grooming as toilet articles rather than cosmetics, because the Revenue failed to show a trade parlance understanding placing them exclusively as cosmetics. Forbina powder was also held to be a toilet article, since its minor antiseptic ingredients did not change its essential character and its advertising stressed freshness and grooming rather than medicinal treatment; it therefore could not claim exemption as a medicine. Case-Laws VAT and Sales Tax Thu, 15 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72122