https://www.taxtmi.com/caselaws?id=379476 Product classification under the Madhya Pradesh Commercial Tax Act, 1994 was determined by the specific schedule entries in that statute. The Court held that where the local taxing statute clearly covers goods under the cosmetic and toilet articles entries, those entries govern the rate of tax and there is no need to rely on classifications under central excise law or the Drugs and Cosmetics Act, 1940. Authorities dealing with other enactments were found not to assist because each statute must be interpreted on its own terms. The products were therefore treated as falling under Entry 41 and Entry 49 of Part III Schedule II, not as drugs and medicines under Entry 11 of Part IV Schedule II. en-us Mon, 22 Apr 2019 00:00:00 +0530 Sat, 04 May 2019 10:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379476 Product classification under the Madhya Pradesh Commercial Tax Act, 1994 was determined by the specific schedule entries in that statute. The Court held that where the local taxing statute clearly covers goods under the cosmetic and toilet articles entries, those entries govern the rate of tax and there is no need to rely on classifications under central excise law or the Drugs and Cosmetics Act, 1940. Authorities dealing with other enactments were found not to assist because each statute must be interpreted on its own terms. The products were therefore treated as falling under Entry 41 and Entry 49 of Part III Schedule II, not as drugs and medicines under Entry 11 of Part IV Schedule II. Case-Laws VAT and Sales Tax Mon, 22 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379476