https://www.taxtmi.com/caselaws?id=160917 Sales tax classification of Ayurvedic tooth paste and face cream turned on the products' dominant use and market identity, not merely on medicinal ingredients or the existence of a drug licence. The goods were treated as consumer items ordinarily used for cleaning teeth and skin care, so they fell under the entries for tooth paste and face cream rather than as medicines under Entry 20. The challenge to the explanation in Part F and the related exclusion was also rejected because the distinction was held to rest on a rational, use-based classification and was not contrary to Articles 14, 19(1)(g) or 300A. en-us Thu, 11 Oct 2001 00:00:00 +0530 Thu, 26 Dec 2013 15:59:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160917 Sales tax classification of Ayurvedic tooth paste and face cream turned on the products' dominant use and market identity, not merely on medicinal ingredients or the existence of a drug licence. The goods were treated as consumer items ordinarily used for cleaning teeth and skin care, so they fell under the entries for tooth paste and face cream rather than as medicines under Entry 20. The challenge to the explanation in Part F and the related exclusion was also rejected because the distinction was held to rest on a rational, use-based classification and was not contrary to Articles 14, 19(1)(g) or 300A. Case-Laws VAT and Sales Tax Thu, 11 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160917