https://www.taxtmi.com/caselaws?id=152613 Bhimseni kajal was held not to be a cosmetic or toilet requisite because the product was found to be commonly used as an ayurvedic medicine for eye ailments and to contain medicinal ingredients. The primary use test was applied: where a product is used mainly for treatment rather than for beautification or personal adornment, it falls outside the cosmetic and toilet requisite entry. On that basis, the higher tax rate for cosmetics did not apply, and the assessee's classification of the product outside that entry was upheld. en-us Wed, 28 Mar 1979 00:00:00 +0530 Mon, 08 Jul 2013 11:09:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152613 Bhimseni kajal was held not to be a cosmetic or toilet requisite because the product was found to be commonly used as an ayurvedic medicine for eye ailments and to contain medicinal ingredients. The primary use test was applied: where a product is used mainly for treatment rather than for beautification or personal adornment, it falls outside the cosmetic and toilet requisite entry. On that basis, the higher tax rate for cosmetics did not apply, and the assessee's classification of the product outside that entry was upheld. Case-Laws VAT and Sales Tax Wed, 28 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152613