https://www.taxtmi.com/caselaws?id=159673 After shave lotion was required to be classified under common parlance and dictionary meaning because no specific entry covered it for the relevant assessment year. It did not qualify as cosmetics or toilet preparations, since it was not intended to beautify the body, and its antiseptic use did not make it a medicine, which must be used for treatment or prevention of disease. It was therefore treated as unclassified goods under Schedule VII rather than under item 36 or item 37 of the A.P. General Sales Tax Act, 1957. en-us Tue, 15 Sep 1998 00:00:00 +0530 Fri, 29 Nov 2013 13:14:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159673 After shave lotion was required to be classified under common parlance and dictionary meaning because no specific entry covered it for the relevant assessment year. It did not qualify as cosmetics or toilet preparations, since it was not intended to beautify the body, and its antiseptic use did not make it a medicine, which must be used for treatment or prevention of disease. It was therefore treated as unclassified goods under Schedule VII rather than under item 36 or item 37 of the A.P. General Sales Tax Act, 1957. Case-Laws VAT and Sales Tax Tue, 15 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159673