https://www.taxtmi.com/caselaws?id=149905 Nycil Medicated Powder is classified as medicine under the Bombay Sales Tax Act because its common-parlance identity, essential use, composition and advertised purpose establish that it prevents or relieves skin ailments. Its recommended use for prickly heat, ringworm, dhobie itch and similar conditions gives it the character of a remedial agent, notwithstanding the presence of starch, talc or other non-medicinal ingredients. It is not a toilet article, as that category is confined to products directly used for grooming or beautifying appearance; incidental hygienic or antiseptic properties do not alter its essential medicinal character. The product therefore falls within the specific taxable category for medicines rather than toilet-article or residuary entries. 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 is classified as medicine under the Bombay Sales Tax Act because its common-parlance identity, essential use, composition and advertised purpose establish that it prevents or relieves skin ailments. Its recommended use for prickly heat, ringworm, dhobie itch and similar conditions gives it the character of a remedial agent, notwithstanding the presence of starch, talc or other non-medicinal ingredients. It is not a toilet article, as that category is confined to products directly used for grooming or beautifying appearance; incidental hygienic or antiseptic properties do not alter its essential medicinal character. The product therefore falls within the specific taxable category for medicines rather than toilet-article or residuary entries. Case-Laws VAT and Sales Tax Mon, 30 Nov 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149905