https://www.taxtmi.com/caselaws?id=221826 Product classification under the M.P. Commercial Tax Act turned on ordinary commercial understanding and predominant use. Items capable of use as beauty or toilet preparations were treated as cosmetics even if they contained medicinal ingredients, while products ordinarily understood only as remedies for a specific medical condition were treated as medicines. On that basis, Borosoft Natural and Borosoft Cream were classified under the cosmetic entry, while Dermicool Powder and Itch Guard Cream were classified under the medicine entry. The assessment was modified only for the two products treated as medicines. en-us Thu, 02 Feb 2012 00:00:00 +0530 Mon, 01 Apr 2013 06:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221826 Product classification under the M.P. Commercial Tax Act turned on ordinary commercial understanding and predominant use. Items capable of use as beauty or toilet preparations were treated as cosmetics even if they contained medicinal ingredients, while products ordinarily understood only as remedies for a specific medical condition were treated as medicines. On that basis, Borosoft Natural and Borosoft Cream were classified under the cosmetic entry, while Dermicool Powder and Itch Guard Cream were classified under the medicine entry. The assessment was modified only for the two products treated as medicines. Case-Laws VAT and Sales Tax Thu, 02 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221826