https://www.taxtmi.com/caselaws?id=268510 Goods are classified by their primary use, common parlance meaning and user perception, not merely by the presence of medicinal ingredients or an ancillary cosmetic use. Under entry 21 of the Fourth Schedule to the Assam Value Added Tax Act, products that are essentially drugs and medicines remain within the concessional entry even if they can also be used in a cosmetic or toilet manner. The Explanation to entry 21 excludes only goods that are properly treated as cosmetics, toilet preparations, toothpaste, tooth powder, toilet articles or soaps. On that basis, the goods were classified as drugs and medicines under entry 21 and not as cosmetics under entry 1 of the Fifth Schedule; the contrary classification orders were set aside. en-us Fri, 20 Mar 2015 00:00:00 +0530 Fri, 27 Nov 2015 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268510 Goods are classified by their primary use, common parlance meaning and user perception, not merely by the presence of medicinal ingredients or an ancillary cosmetic use. Under entry 21 of the Fourth Schedule to the Assam Value Added Tax Act, products that are essentially drugs and medicines remain within the concessional entry even if they can also be used in a cosmetic or toilet manner. The Explanation to entry 21 excludes only goods that are properly treated as cosmetics, toilet preparations, toothpaste, tooth powder, toilet articles or soaps. On that basis, the goods were classified as drugs and medicines under entry 21 and not as cosmetics under entry 1 of the Fifth Schedule; the contrary classification orders were set aside. Case-Laws VAT and Sales Tax Fri, 20 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268510