https://www.taxtmi.com/caselaws?id=148293 A medicinal preparation made from drugs, herbs, roots and barks was held not to fall within item 51 of the First Schedule to the Madras General Sales Tax Act, 1959. Item 51 covers articles used to beautify the body or face, including scents, perfumes, cosmetics and toilet requisites. The article's pamphlet and intrinsic nature showed it was recommended as a cure for skin diseases, so its primary character was medicinal rather than cosmetic. Incidental beautifying use did not change that classification. The commodity was therefore outside item 51 and not taxable under that entry. en-us Tue, 18 Jul 1967 00:00:00 +0530 Thu, 25 Apr 2013 11:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148293 A medicinal preparation made from drugs, herbs, roots and barks was held not to fall within item 51 of the First Schedule to the Madras General Sales Tax Act, 1959. Item 51 covers articles used to beautify the body or face, including scents, perfumes, cosmetics and toilet requisites. The article's pamphlet and intrinsic nature showed it was recommended as a cure for skin diseases, so its primary character was medicinal rather than cosmetic. Incidental beautifying use did not change that classification. The commodity was therefore outside item 51 and not taxable under that entry. Case-Laws VAT and Sales Tax Tue, 18 Jul 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148293