https://www.taxtmi.com/caselaws?id=159041 Classification of Vicco Vajradanthi paste and powder and Vicco turmeric cream for sales tax turned on their real character, not dictionary meaning alone. The analysis emphasised that products manufactured under drug licences, treated as ayurvedic drugs under the Drugs and Cosmetics Act, 1940, and recognised by competent authorities are to be viewed in their commercial and statutory setting. Their incidental use for oral or bodily cleanliness did not change their essential nature as medicinal preparations rather than toilet articles, and the tax classification was correspondingly in favour of the assessee. en-us Wed, 13 Dec 1995 00:00:00 +0530 Wed, 13 Nov 2013 17:05:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159041 Classification of Vicco Vajradanthi paste and powder and Vicco turmeric cream for sales tax turned on their real character, not dictionary meaning alone. The analysis emphasised that products manufactured under drug licences, treated as ayurvedic drugs under the Drugs and Cosmetics Act, 1940, and recognised by competent authorities are to be viewed in their commercial and statutory setting. Their incidental use for oral or bodily cleanliness did not change their essential nature as medicinal preparations rather than toilet articles, and the tax classification was correspondingly in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 13 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159041