https://www.taxtmi.com/caselaws?id=285607 A commodity is classified under a fiscal entry by its use and common parlance understanding, not by technical or dictionary meaning. Odomos mosquito repellent cream was used to prevent mosquito bites and thereby prevent infection and disease, so it fell within the popular understanding of a preventive medicine. Its regulation under the Drug and Cosmetics Act, 1940 also supported that characterisation, and sale through general stores did not change its essential nature. It was therefore covered as a medicine or pharmaceutical preparation, not as an unclassified item. 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 A commodity is classified under a fiscal entry by its use and common parlance understanding, not by technical or dictionary meaning. Odomos mosquito repellent cream was used to prevent mosquito bites and thereby prevent infection and disease, so it fell within the popular understanding of a preventive medicine. Its regulation under the Drug and Cosmetics Act, 1940 also supported that characterisation, and sale through general stores did not change its essential nature. It was therefore covered as a medicine or pharmaceutical preparation, not as an unclassified item. Case-Laws VAT and Sales Tax Mon, 16 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285607