https://www.taxtmi.com/caselaws?id=168063 Classification of Dermicool powder and Itch Guard cream turned on common market understanding and the purpose of the goods. The court treated the cosmetic entries as covering products used for enhancement of bodily beauty, including medicinal preparations of cosmetics meant to prevent tax avoidance, and held that items used only to treat a specific medical condition fall outside those entries. On that test, Dermicool powder, understood as a prickly heat powder, and Itch Guard cream, understood as a treatment for medical conditions, were classified as medicines under Entry 11 rather than as cosmetics under Entries 41 and 49. en-us Thu, 02 Feb 2012 00:00:00 +0530 Fri, 09 Jan 2015 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168063 Classification of Dermicool powder and Itch Guard cream turned on common market understanding and the purpose of the goods. The court treated the cosmetic entries as covering products used for enhancement of bodily beauty, including medicinal preparations of cosmetics meant to prevent tax avoidance, and held that items used only to treat a specific medical condition fall outside those entries. On that test, Dermicool powder, understood as a prickly heat powder, and Itch Guard cream, understood as a treatment for medical conditions, were classified as medicines under Entry 11 rather than as cosmetics under Entries 41 and 49. Case-Laws VAT and Sales Tax Thu, 02 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168063