https://www.taxtmi.com/caselaws?id=169068 Entry tax under the M.P. Entry Tax Act could not be imposed on Mediker and starch because the goods were not specifically covered by the relevant schedules. Mediker was treated as a medicinal anti-lice product used in shampoo form for treatment, not as a general cosmetic shampoo, so ejusdem generis did not justify classification as a cosmetic. Starch was likewise not shown to fall within the taxable chemical entry. In a taxing statute, liability must arise from the charging provision and the applicable schedule, and tax cannot be imposed by implication; the levy, demand notice, and classification orders were therefore quashed. en-us Mon, 19 Aug 2013 00:00:00 +0530 Mon, 06 Apr 2015 21:10:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169068 Entry tax under the M.P. Entry Tax Act could not be imposed on Mediker and starch because the goods were not specifically covered by the relevant schedules. Mediker was treated as a medicinal anti-lice product used in shampoo form for treatment, not as a general cosmetic shampoo, so ejusdem generis did not justify classification as a cosmetic. Starch was likewise not shown to fall within the taxable chemical entry. In a taxing statute, liability must arise from the charging provision and the applicable schedule, and tax cannot be imposed by implication; the levy, demand notice, and classification orders were therefore quashed. Case-Laws VAT and Sales Tax Mon, 19 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169068