https://www.taxtmi.com/caselaws?id=128610 Classification for sales tax purposes depends on the ordinary commercial meaning of the product and its intended use in common parlance, not on the formula of manufacture, medicinal ingredients, or odour. Hair-oil used for application to the hair, grooming, appearance and hair care is treated as a cosmetic and toilet article when its primary character is that of a toilet preparation. A product does not escape the specific schedule entry merely because it also claims medicinal properties. On that reasoning, Maha Bhringraj Hair-oil falls within the entry for perfumery, cosmetics and toilet articles rather than the residuary category. en-us Fri, 26 Jul 1963 00:00:00 +0530 Tue, 09 Apr 2013 12:12:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128610 Classification for sales tax purposes depends on the ordinary commercial meaning of the product and its intended use in common parlance, not on the formula of manufacture, medicinal ingredients, or odour. Hair-oil used for application to the hair, grooming, appearance and hair care is treated as a cosmetic and toilet article when its primary character is that of a toilet preparation. A product does not escape the specific schedule entry merely because it also claims medicinal properties. On that reasoning, Maha Bhringraj Hair-oil falls within the entry for perfumery, cosmetics and toilet articles rather than the residuary category. Case-Laws VAT and Sales Tax Fri, 26 Jul 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128610