https://www.taxtmi.com/caselaws?id=161825 Classification of Keo Karpin hair vitaliser, massage oil, baby oil and antiseptic cream under U.P. trade tax turned on their nature, composition, intended use and therapeutic character. Applying the Drugs and Cosmetics framework, the products were treated as medicinal or preventive preparations because they contained medicinal ingredients and were marketed for cure or prevention of ailments rather than mere beautification. The Court therefore classified them as medicines, not cosmetics, and held them taxable under the medicines entry. As excess tax had been deposited, refund was directed with interest at 12% per annum for the refund period. en-us Fri, 23 May 2003 00:00:00 +0530 Fri, 07 Feb 2014 14:43:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161825 Classification of Keo Karpin hair vitaliser, massage oil, baby oil and antiseptic cream under U.P. trade tax turned on their nature, composition, intended use and therapeutic character. Applying the Drugs and Cosmetics framework, the products were treated as medicinal or preventive preparations because they contained medicinal ingredients and were marketed for cure or prevention of ailments rather than mere beautification. The Court therefore classified them as medicines, not cosmetics, and held them taxable under the medicines entry. As excess tax had been deposited, refund was directed with interest at 12% per annum for the refund period. Case-Laws VAT and Sales Tax Fri, 23 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161825