https://www.taxtmi.com/caselaws?id=189744 Products are classified under sales tax by common parlance, primary use and end-use: Shower to Shower and Listerine Mouthwash were treated as consumer cosmetics used for freshness and deodorising, so the residuary entry applied and they were not regarded as drugs or medicines. Savlon, however, was accepted as an antiseptic with curative and protective use on cuts and infections, so it fell within drug or medicament classification. Penalty was held unsustainable in a bona fide classification dispute where sales were disclosed and there was no suppressed turnover, so no concealment or inaccurate particulars were established. en-us Wed, 13 Jan 2016 00:00:00 +0530 Wed, 18 Jan 2017 21:00:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189744 Products are classified under sales tax by common parlance, primary use and end-use: Shower to Shower and Listerine Mouthwash were treated as consumer cosmetics used for freshness and deodorising, so the residuary entry applied and they were not regarded as drugs or medicines. Savlon, however, was accepted as an antiseptic with curative and protective use on cuts and infections, so it fell within drug or medicament classification. Penalty was held unsustainable in a bona fide classification dispute where sales were disclosed and there was no suppressed turnover, so no concealment or inaccurate particulars were established. Case-Laws VAT and Sales Tax Wed, 13 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189744