https://www.taxtmi.com/caselaws?id=285607 The Court upheld the Sales Tribunal's decision classifying 'Odomos' mosquito repellent cream as a "medicine and pharmaceutical preparation" under a specific notification, dismissing the Commissioner of Sales Tax's revision. The Court emphasized the common usage and purpose of the product, noting its regulation under the Drug and Cosmetics Act and its preventive nature against mosquito bites. Despite the department's argument regarding its sale in general stores, the Court affirmed that Odomos qualifies as a medicine based on established legal principles, leading to the dismissal of the revision without costs. en-us Mon, 16 Dec 1985 00:00:00 +0530 Sat, 18 Jan 2020 17:49:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285607 The Court upheld the Sales Tribunal's decision classifying 'Odomos' mosquito repellent cream as a "medicine and pharmaceutical preparation" under a specific notification, dismissing the Commissioner of Sales Tax's revision. The Court emphasized the common usage and purpose of the product, noting its regulation under the Drug and Cosmetics Act and its preventive nature against mosquito bites. Despite the department's argument regarding its sale in general stores, the Court affirmed that Odomos qualifies as a medicine based on established legal principles, leading to the dismissal of the revision without costs. Case-Laws VAT and Sales Tax Mon, 16 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285607