https://www.taxtmi.com/caselaws?id=157342 For sales tax classification, the decisive test is whether the commodity, on its own qualities and market character, answers the description of an item in the relevant schedule entry. Applying that test, the court treated Rita as a heavily concentrated hair dresser intended to be mixed with oil before use and suitable for application on hair with a cooling and grooming effect. It held that the product fell within item 36 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957 as a hair tonic, hair oil, hair lotion or other cosmetic and toilet preparation, and upheld the revenue's classification. en-us Mon, 20 Jun 1994 00:00:00 +0530 Fri, 04 Oct 2013 13:08:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157342 For sales tax classification, the decisive test is whether the commodity, on its own qualities and market character, answers the description of an item in the relevant schedule entry. Applying that test, the court treated Rita as a heavily concentrated hair dresser intended to be mixed with oil before use and suitable for application on hair with a cooling and grooming effect. It held that the product fell within item 36 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957 as a hair tonic, hair oil, hair lotion or other cosmetic and toilet preparation, and upheld the revenue's classification. Case-Laws VAT and Sales Tax Mon, 20 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157342