https://www.taxtmi.com/caselaws?id=127234 A preparation used as hair oil is not excluded from classification as a toilet article merely because it claims medicinal properties. The relevant test is the essential character of the commodity, including whether it is more complex than crude natural oils and whether its dominant use is for toilet purposes. Applying that approach, Medicated Brahmi Oil was treated as a toilet article within item 11 of the amended Schedule I of the Sales Tax Act and therefore taxable accordingly. en-us Tue, 14 Apr 1953 00:00:00 +0530 Tue, 05 Mar 2013 18:30:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127234 A preparation used as hair oil is not excluded from classification as a toilet article merely because it claims medicinal properties. The relevant test is the essential character of the commodity, including whether it is more complex than crude natural oils and whether its dominant use is for toilet purposes. Applying that approach, Medicated Brahmi Oil was treated as a toilet article within item 11 of the amended Schedule I of the Sales Tax Act and therefore taxable accordingly. Case-Laws VAT and Sales Tax Tue, 14 Apr 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127234