https://www.taxtmi.com/caselaws?id=330459 Classification under a fiscal entry depends on common parlance and the product's primary use, with the revenue bearing the burden of proving taxability under the claimed entry. Applying that approach, Mediker was treated as an anti-lice medicament manufactured under a drug licence and used for therapeutic and prophylactic treatment, so it was not a shampoo or cosmetic and was not liable to entry tax. Revive instant starch was found to be tapioca-based starch used for washing clothes, not a chemical in common parlance, and no material supported classification under the chemicals and acids entry. On that basis, entry tax on both products was unsustainable. en-us Fri, 22 Jul 2016 00:00:00 +0530 Wed, 07 Aug 2024 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330459 Classification under a fiscal entry depends on common parlance and the product's primary use, with the revenue bearing the burden of proving taxability under the claimed entry. Applying that approach, Mediker was treated as an anti-lice medicament manufactured under a drug licence and used for therapeutic and prophylactic treatment, so it was not a shampoo or cosmetic and was not liable to entry tax. Revive instant starch was found to be tapioca-based starch used for washing clothes, not a chemical in common parlance, and no material supported classification under the chemicals and acids entry. On that basis, entry tax on both products was unsustainable. Case-Laws VAT and Sales Tax Fri, 22 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330459