https://www.taxtmi.com/caselaws?id=195814 For VAT classification, the essential character of a product is determined by common parlance and primary use. Shower to Shower and Listerine Mouthwash were treated as consumer products used for freshness and deodorising, not as medicines, and were therefore taxable under the residuary entry. Savlon, however, was regarded as an antiseptic medicament used for cuts, burns and similar conditions, so it was classifiable as a drug or medicine. In the classification dispute, penalty was held unsustainable because the issue was debatable, the sales were recorded in the books, and there was no concealment of turnover. en-us Fri, 13 Jan 2017 00:00:00 +0530 Wed, 28 Mar 2018 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195814 For VAT classification, the essential character of a product is determined by common parlance and primary use. Shower to Shower and Listerine Mouthwash were treated as consumer products used for freshness and deodorising, not as medicines, and were therefore taxable under the residuary entry. Savlon, however, was regarded as an antiseptic medicament used for cuts, burns and similar conditions, so it was classifiable as a drug or medicine. In the classification dispute, penalty was held unsustainable because the issue was debatable, the sales were recorded in the books, and there was no concealment of turnover. Case-Laws VAT and Sales Tax Fri, 13 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195814