https://www.taxtmi.com/caselaws?id=248957 Products falling within a medicinal entry are excluded where the entry expressly excludes products capable of being used as toothpaste. Applying the common parlance test, the court found that Thermoseal and RA Thermoseal were used for regular brushing and teeth cleaning, and were understood as toothpaste products despite their therapeutic properties for sensitivity relief and prevention. The products therefore could not claim classification under the medicinal entry and were correctly treated as toothpaste under the taxing schedule. en-us Wed, 23 Apr 2014 00:00:00 +0530 Fri, 17 Jul 2015 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248957 Products falling within a medicinal entry are excluded where the entry expressly excludes products capable of being used as toothpaste. Applying the common parlance test, the court found that Thermoseal and RA Thermoseal were used for regular brushing and teeth cleaning, and were understood as toothpaste products despite their therapeutic properties for sensitivity relief and prevention. The products therefore could not claim classification under the medicinal entry and were correctly treated as toothpaste under the taxing schedule. Case-Laws VAT and Sales Tax Wed, 23 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248957