https://www.taxtmi.com/caselaws?id=247441 In classification disputes, the decisive test is the product's primary and commonly understood use, with the burden on the Revenue to prove that it falls within the contested taxable entry. On the materials, Ramtirth Brahmi Oil was described and used not only for hair application but also for body massage and relief of bodily and scalp disorders, and the Revenue failed to show it was understood in the market as a hair oil simpliciter. The product was therefore treated as an ayurvedic medicinal preparation rather than a toilet article, and the assessee's classification was affirmed. en-us Tue, 17 Apr 2012 00:00:00 +0530 Mon, 12 May 2014 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247441 In classification disputes, the decisive test is the product's primary and commonly understood use, with the burden on the Revenue to prove that it falls within the contested taxable entry. On the materials, Ramtirth Brahmi Oil was described and used not only for hair application but also for body massage and relief of bodily and scalp disorders, and the Revenue failed to show it was understood in the market as a hair oil simpliciter. The product was therefore treated as an ayurvedic medicinal preparation rather than a toilet article, and the assessee's classification was affirmed. Case-Laws VAT and Sales Tax Tue, 17 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247441