https://www.taxtmi.com/caselaws?id=158739 Nycil prickly heat powder is classifiable under entry 41(e) of the Schedule to the 1972 Act because that entry covers cosmetics and other preparations, whether medicated or not, for skin care. On its admitted composition and use, the product is a medicated powder preparation for prickly heat and skin care, so it answers the statutory description of specified goods and is liable to entry tax. Its treatment as a drug or cosmetic under other enactments was held irrelevant to classification under this charging entry, because the controlling test is the wording of the relevant statutory entry and the goods' actual nature and use. en-us Wed, 28 Feb 1996 00:00:00 +0530 Wed, 06 Nov 2013 14:43:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158739 Nycil prickly heat powder is classifiable under entry 41(e) of the Schedule to the 1972 Act because that entry covers cosmetics and other preparations, whether medicated or not, for skin care. On its admitted composition and use, the product is a medicated powder preparation for prickly heat and skin care, so it answers the statutory description of specified goods and is liable to entry tax. Its treatment as a drug or cosmetic under other enactments was held irrelevant to classification under this charging entry, because the controlling test is the wording of the relevant statutory entry and the goods' actual nature and use. Case-Laws VAT and Sales Tax Wed, 28 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158739