https://www.taxtmi.com/caselaws?id=157289 Classification under sales tax turns on the product's true character, assessed from its constituents, essential use and trade understanding, not merely on the manufacturer's description. Applying that test, "Dandwala Keshkalpa" was held to remain a hair-oil despite herbs and claimed medicinal qualities, so it fell under the hair-oil entry and not the drugs and medicines entry. The Tribunal's refusal to give the determination order prospective effect was also upheld because such relief was discretionary under the Act and not available as of right, and no sufficient basis was shown for it. The reference was answered in favour of the Revenue on both issues. en-us Tue, 01 Sep 1992 00:00:00 +0530 Thu, 03 Oct 2013 16:58:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157289 Classification under sales tax turns on the product's true character, assessed from its constituents, essential use and trade understanding, not merely on the manufacturer's description. Applying that test, "Dandwala Keshkalpa" was held to remain a hair-oil despite herbs and claimed medicinal qualities, so it fell under the hair-oil entry and not the drugs and medicines entry. The Tribunal's refusal to give the determination order prospective effect was also upheld because such relief was discretionary under the Act and not available as of right, and no sufficient basis was shown for it. The reference was answered in favour of the Revenue on both issues. Case-Laws VAT and Sales Tax Tue, 01 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157289