https://www.taxtmi.com/caselaws?id=251273 Harpic and Lizol were treated as disinfectant surface cleaners with germicidal properties, and the broader meaning of pesticide was applied to place them in the specific schedule entry rather than the residuary category. Dettol was found to have antiseptic, therapeutic and prophylactic use, so its essential character was medicinal and it was classified as a drug or medicine, not as a cosmetic or toilet preparation excluded by the Explanation. On that basis, the higher-rate residuary classification was held unsustainable and the impugned assessments were set aside with consequential relief. en-us Mon, 17 Sep 2012 00:00:00 +0530 Mon, 30 Jun 2025 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251273 Harpic and Lizol were treated as disinfectant surface cleaners with germicidal properties, and the broader meaning of pesticide was applied to place them in the specific schedule entry rather than the residuary category. Dettol was found to have antiseptic, therapeutic and prophylactic use, so its essential character was medicinal and it was classified as a drug or medicine, not as a cosmetic or toilet preparation excluded by the Explanation. On that basis, the higher-rate residuary classification was held unsustainable and the impugned assessments were set aside with consequential relief. Case-Laws VAT / Sales Tax Mon, 17 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251273