https://www.taxtmi.com/caselaws?id=149905 Nycil Medicated Powder was classified by common parlance and essential character, not by the presence of antiseptic or non-medicinal ingredients. The product was held to be a medicine because its composition, preventive and curative properties, and advertised use showed it was intended to relieve or treat skin ailments such as prickly heat and ringworm. It was not a toilet article, as entry 21A was construed narrowly to cover articles used for grooming and beautifying appearance, which this product was not. The note concludes that the product falls within the medicine entry rather than the toilet-article or residuary category. en-us Mon, 30 Nov 1970 00:00:00 +0530 Mon, 06 May 2013 11:33:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149905 Nycil Medicated Powder was classified by common parlance and essential character, not by the presence of antiseptic or non-medicinal ingredients. The product was held to be a medicine because its composition, preventive and curative properties, and advertised use showed it was intended to relieve or treat skin ailments such as prickly heat and ringworm. It was not a toilet article, as entry 21A was construed narrowly to cover articles used for grooming and beautifying appearance, which this product was not. The note concludes that the product falls within the medicine entry rather than the toilet-article or residuary category. Case-Laws VAT and Sales Tax Mon, 30 Nov 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149905