https://www.taxtmi.com/caselaws?id=160234 Amended sales tax entries were upheld against constitutional challenge because the Legislature may classify goods for different tax rates on a rational basis, and products licensed under the Drugs and Cosmetics Act do not constitute a single immune taxing class. Vicco Vajradanti and Vicco Turmeric were held to fall within the specific entries for tooth pastes and face creams, not the medicinal-preparation entry, because that entry expressly excluded goods capable of use as cosmetics or toilet articles and the products matched the taxed descriptions on their admitted nature and use. The higher-rate assessment was therefore sustained. en-us Wed, 06 May 1998 00:00:00 +0530 Thu, 12 Dec 2013 16:14:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160234 Amended sales tax entries were upheld against constitutional challenge because the Legislature may classify goods for different tax rates on a rational basis, and products licensed under the Drugs and Cosmetics Act do not constitute a single immune taxing class. Vicco Vajradanti and Vicco Turmeric were held to fall within the specific entries for tooth pastes and face creams, not the medicinal-preparation entry, because that entry expressly excluded goods capable of use as cosmetics or toilet articles and the products matched the taxed descriptions on their admitted nature and use. The higher-rate assessment was therefore sustained. Case-Laws VAT and Sales Tax Wed, 06 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160234