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    <title>1998 (1) TMI 495 - KERALA HIGH COURT</title>
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    <description>Vicco Vajradanti and Vicco Turmeric Vanishing Cream were treated as ayurvedic medicines for sales tax classification because their manufacture under an ayurvedic drug licence, certification by the drugs authority, technical material, expert opinion, and market recognition showed a medicinal identity. The presence of entries for toothpaste, tooth powder, and cosmetics did not displace that classification where the goods were not shown to be mere toilet articles or cosmetics. The commercial and medicinal character of the products, rather than their form of use, was the decisive factor, and the Tribunal&#039;s classification was upheld.</description>
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      <title>1998 (1) TMI 495 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=159098</link>
      <description>Vicco Vajradanti and Vicco Turmeric Vanishing Cream were treated as ayurvedic medicines for sales tax classification because their manufacture under an ayurvedic drug licence, certification by the drugs authority, technical material, expert opinion, and market recognition showed a medicinal identity. The presence of entries for toothpaste, tooth powder, and cosmetics did not displace that classification where the goods were not shown to be mere toilet articles or cosmetics. The commercial and medicinal character of the products, rather than their form of use, was the decisive factor, and the Tribunal&#039;s classification was upheld.</description>
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