https://www.taxtmi.com/caselaws?id=157305 Gurakhu or gudakhu was treated as a tobacco product because tobacco remained its essential ingredient and its common and commercial identity was not that of a dentifrice. The common parlance and trade understanding test supported classification as tobacco, even though the product could sometimes be used on teeth or gums. On that basis, it could not be taxed as tooth-paste, tooth-powder or dentifrice under the West Bengal Sales Tax Act, 1954 or the entry tax law, and the exemption applicable to tobacco was preserved. en-us Thu, 06 Aug 1992 00:00:00 +0530 Thu, 03 Oct 2013 18:10:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157305 Gurakhu or gudakhu was treated as a tobacco product because tobacco remained its essential ingredient and its common and commercial identity was not that of a dentifrice. The common parlance and trade understanding test supported classification as tobacco, even though the product could sometimes be used on teeth or gums. On that basis, it could not be taxed as tooth-paste, tooth-powder or dentifrice under the West Bengal Sales Tax Act, 1954 or the entry tax law, and the exemption applicable to tobacco was preserved. Case-Laws VAT and Sales Tax Thu, 06 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157305