https://www.taxtmi.com/caselaws?id=154462 For sales tax classification, the product's essential character and common market understanding controlled its entry. Roshan Shital Tail was treated as hair oil because it was marketed and used mainly for application to human hair, and its carton described benefits for dandruff, hair fall, baldness, and greying. The presence of herbs or claimed therapeutic effects did not convert it into a medicine. A preparation intended principally for hair remains a toilet article or cosmetics item even if it has some medicinal properties, so the product fell within the notification as hair oil and not medicine, with the revision succeeding for the revenue. en-us Wed, 20 Feb 1985 00:00:00 +0530 Wed, 21 Aug 2013 16:24:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154462 For sales tax classification, the product's essential character and common market understanding controlled its entry. Roshan Shital Tail was treated as hair oil because it was marketed and used mainly for application to human hair, and its carton described benefits for dandruff, hair fall, baldness, and greying. The presence of herbs or claimed therapeutic effects did not convert it into a medicine. A preparation intended principally for hair remains a toilet article or cosmetics item even if it has some medicinal properties, so the product fell within the notification as hair oil and not medicine, with the revision succeeding for the revenue. Case-Laws VAT and Sales Tax Wed, 20 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154462