https://www.taxtmi.com/caselaws?id=163386 For sales tax classification under the Kerala General Sales Tax Act, kajal supported by a drug licence and unrebutted material showing it was prepared to ayurvedic specifications is treated in common parlance as an ayurvedic medicine. The mere fact that the product is used for beautification does not, by itself, make it a cosmetic. The classification approach also draws support from analogous excise jurisprudence and prior treatment of similar products, placing the commodity under the entry applicable to ayurvedic preparations rather than the competing cosmetic entry. en-us Fri, 22 Aug 2003 00:00:00 +0530 Tue, 01 Apr 2014 17:38:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163386 For sales tax classification under the Kerala General Sales Tax Act, kajal supported by a drug licence and unrebutted material showing it was prepared to ayurvedic specifications is treated in common parlance as an ayurvedic medicine. The mere fact that the product is used for beautification does not, by itself, make it a cosmetic. The classification approach also draws support from analogous excise jurisprudence and prior treatment of similar products, placing the commodity under the entry applicable to ayurvedic preparations rather than the competing cosmetic entry. Case-Laws VAT and Sales Tax Fri, 22 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163386