https://www.taxtmi.com/caselaws?id=342638 Where the sales tax statute contains express entries classifying tooth paste and tooth powder as toilet articles and face cream as cosmetics, those specific classifications prevail over trade meaning, and a separate entry for drugs and medicines cannot be used to reclassify them. A prior Division Bench view treating the products as medicines was held per incuriam because it ignored the relevant statutory scheme and could not bind the Court. Classification under excise law could not be imported into the Madhya Pradesh General Sales Tax Act, since each enactment must be construed on its own language. The earlier order was set aside and the writ petition was dismissed. en-us Wed, 26 Apr 2017 00:00:00 +0530 Fri, 05 Jan 2018 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342638 Where the sales tax statute contains express entries classifying tooth paste and tooth powder as toilet articles and face cream as cosmetics, those specific classifications prevail over trade meaning, and a separate entry for drugs and medicines cannot be used to reclassify them. A prior Division Bench view treating the products as medicines was held per incuriam because it ignored the relevant statutory scheme and could not bind the Court. Classification under excise law could not be imported into the Madhya Pradesh General Sales Tax Act, since each enactment must be construed on its own language. The earlier order was set aside and the writ petition was dismissed. Case-Laws VAT and Sales Tax Wed, 26 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342638