https://www.taxtmi.com/caselaws?id=183131 For sales tax classification, a product is to be assessed by its essential nature and general use, not by occasional alternative use. Petroleum jelly was treated as a cosmetic and toilet requisite under the relevant notification, and creams used generally for skin care were also upheld as cosmetics because the presence of medicinal ingredients did not make them medicines. By contrast, Himtaj Oil retained its basic character as a medicinal oil used for relief from pain, and occasional use as a hair oil did not alter that classification. The stated principle is that the dominant character of the goods governs their tax treatment. en-us Tue, 07 Sep 1993 00:00:00 +0530 Thu, 22 Dec 2016 22:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183131 For sales tax classification, a product is to be assessed by its essential nature and general use, not by occasional alternative use. Petroleum jelly was treated as a cosmetic and toilet requisite under the relevant notification, and creams used generally for skin care were also upheld as cosmetics because the presence of medicinal ingredients did not make them medicines. By contrast, Himtaj Oil retained its basic character as a medicinal oil used for relief from pain, and occasional use as a hair oil did not alter that classification. The stated principle is that the dominant character of the goods governs their tax treatment. Case-Laws VAT and Sales Tax Tue, 07 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183131