https://www.taxtmi.com/caselaws?id=154289 Classification of "Jai Kajal" under the Bombay Sales Tax Act depended on its primary use in common parlance. Cosmetics covered products primarily used for beautification, whereas material showing that this kajal, containing camphor and borneol, had therapeutic use for eye health and vision supported medicinal rather than cosmetic classification. The relevant inquiry was confined to the commonly attributed use of this particular product, not the scientific validity of therapeutic claims or the nature of other kajal varieties. "Jai Kajal" therefore fell outside the cosmetics entry and was classifiable under the residuary entry. en-us Fri, 23 Nov 1984 00:00:00 +0530 Fri, 16 Aug 2013 17:53:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154289 Classification of "Jai Kajal" under the Bombay Sales Tax Act depended on its primary use in common parlance. Cosmetics covered products primarily used for beautification, whereas material showing that this kajal, containing camphor and borneol, had therapeutic use for eye health and vision supported medicinal rather than cosmetic classification. The relevant inquiry was confined to the commonly attributed use of this particular product, not the scientific validity of therapeutic claims or the nature of other kajal varieties. "Jai Kajal" therefore fell outside the cosmetics entry and was classifiable under the residuary entry. Case-Laws VAT and Sales Tax Fri, 23 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154289