https://www.taxtmi.com/caselaws?id=251005 Odonil was held not to fall within the perfumery or cosmetic entry because that class covers goods used on the human body for grooming or beautification, and the product was a room or cupboard freshener. It also did not qualify as a mosquito repellent because the material did not show its dominant use as an insect-repelling article; it therefore fell in the residuary entry. Sales of branded goods were held taxable under section 5(2) because the provision applies where the brand name holder sells the goods in the market under the brand, and the assessee's sales came within that deeming rule. en-us Fri, 17 Aug 2012 00:00:00 +0530 Thu, 17 Jul 2014 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251005 Odonil was held not to fall within the perfumery or cosmetic entry because that class covers goods used on the human body for grooming or beautification, and the product was a room or cupboard freshener. It also did not qualify as a mosquito repellent because the material did not show its dominant use as an insect-repelling article; it therefore fell in the residuary entry. Sales of branded goods were held taxable under section 5(2) because the provision applies where the brand name holder sells the goods in the market under the brand, and the assessee's sales came within that deeming rule. Case-Laws VAT and Sales Tax Fri, 17 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251005