https://www.taxtmi.com/caselaws?id=264943 Keo Karpin Baby Oil was treated as a medicine or drug rather than a cosmetic for sales tax classification purposes under the Rajasthan Sales Tax Act rate notification. The court noted that the notification separately covered medicines and cosmetics, and the Revenue had not discharged the burden of showing that the product fell within the cosmetic entry because its ingredients, label and literature were not properly examined. Earlier judicial findings on its chemical composition, manufacture under a drug licence and prophylactic qualities were followed, with the settled classification view maintained where the facts and law remained unchanged. en-us Tue, 26 Aug 2014 00:00:00 +0530 Sun, 04 Oct 2015 12:41:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264943 Keo Karpin Baby Oil was treated as a medicine or drug rather than a cosmetic for sales tax classification purposes under the Rajasthan Sales Tax Act rate notification. The court noted that the notification separately covered medicines and cosmetics, and the Revenue had not discharged the burden of showing that the product fell within the cosmetic entry because its ingredients, label and literature were not properly examined. Earlier judicial findings on its chemical composition, manufacture under a drug licence and prophylactic qualities were followed, with the settled classification view maintained where the facts and law remained unchanged. Case-Laws VAT and Sales Tax Tue, 26 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264943