https://www.taxtmi.com/caselaws?id=247486 Nycil prickly heat powder was held to be a medicated talcum powder classifiable under Entry 1(iii) of Part F of the Tamil Nadu General Sales Tax Act rather than a medicine or drug under Entry 20(A) of Part C. The relevant entries were read with the definitions of "drug" and "cosmetic" in the Drugs and Cosmetics Act, 1940, and Entry 20(A) was treated as confined to medicinal formulations ready for treatment, mitigation or prevention of disease or disorder. Because Entry 1(iii) expressly covers talcum powder and extends to medicated articles even when manufactured under a drug licence, the product's composition and use supported classification as a cosmetic article. en-us Thu, 01 Mar 2012 00:00:00 +0530 Tue, 13 May 2014 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247486 Nycil prickly heat powder was held to be a medicated talcum powder classifiable under Entry 1(iii) of Part F of the Tamil Nadu General Sales Tax Act rather than a medicine or drug under Entry 20(A) of Part C. The relevant entries were read with the definitions of "drug" and "cosmetic" in the Drugs and Cosmetics Act, 1940, and Entry 20(A) was treated as confined to medicinal formulations ready for treatment, mitigation or prevention of disease or disorder. Because Entry 1(iii) expressly covers talcum powder and extends to medicated articles even when manufactured under a drug licence, the product's composition and use supported classification as a cosmetic article. Case-Laws VAT and Sales Tax Thu, 01 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247486