https://www.taxtmi.com/caselaws?id=158056 Sales tax classification turned on the common and commercial meaning of the product and its dominant use, not its form alone. Creams and cosmetics entry covered preparations intended to beautify, improve or protect the body, but the antiseptic cream was licensed and marketed for medicinal protection against germs in cuts, abrasions, minor burns and skin conditions. On that basis, the product was treated as a drug rather than a cosmetic, and taxed at the lower drug rate under the Orissa Sales Tax Act, 1947. en-us Tue, 31 Aug 1993 00:00:00 +0530 Tue, 15 Oct 2013 17:33:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158056 Sales tax classification turned on the common and commercial meaning of the product and its dominant use, not its form alone. Creams and cosmetics entry covered preparations intended to beautify, improve or protect the body, but the antiseptic cream was licensed and marketed for medicinal protection against germs in cuts, abrasions, minor burns and skin conditions. On that basis, the product was treated as a drug rather than a cosmetic, and taxed at the lower drug rate under the Orissa Sales Tax Act, 1947. Case-Laws VAT and Sales Tax Tue, 31 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158056