https://www.taxtmi.com/caselaws?id=344386 Classification under the Gujarat VAT Act depended on the true nature of the goods, not merely their outward form. Ayurvedic and homeopathic preparations manufactured with medicinal substances, used for specific ailments and supported by licences under the Drugs and Cosmetics Act, 1940, were treated as drugs and medicines rather than cosmetics or toilet preparations. The exclusion in entry 28A(i) of Schedule II applied only to goods that were in substance cosmetics or toilet preparations; toothpaste, tooth powder, hair oil, lotions, creams or soaps were only illustrative forms and did not by themselves exclude medicinal preparations. The Tribunal's view was sustained, the State's contention failed, and the appeals were dismissed. en-us Fri, 09 Jun 2017 00:00:00 +0530 Tue, 27 Mar 2018 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344386 Classification under the Gujarat VAT Act depended on the true nature of the goods, not merely their outward form. Ayurvedic and homeopathic preparations manufactured with medicinal substances, used for specific ailments and supported by licences under the Drugs and Cosmetics Act, 1940, were treated as drugs and medicines rather than cosmetics or toilet preparations. The exclusion in entry 28A(i) of Schedule II applied only to goods that were in substance cosmetics or toilet preparations; toothpaste, tooth powder, hair oil, lotions, creams or soaps were only illustrative forms and did not by themselves exclude medicinal preparations. The Tribunal's view was sustained, the State's contention failed, and the appeals were dismissed. Case-Laws VAT and Sales Tax Fri, 09 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344386