https://www.taxtmi.com/caselaws?id=293950 A concessional tax entry under the Kerala Value Added Tax Act was construed strictly, and the wider definition of "cosmetic" in the Drugs and Cosmetics Act was held inapplicable because the fiscal entry had no HSN code and had to be read in common parlance. On that basis, baby soap and toothpaste were treated as outside the concessional entry, with soap specifically excluded under the interpretive rules and toothpaste regarded as a toilet article. The clarification concerning baby powder, mouth wash and a baby gift pack was found inadequately reasoned and was set aside for fresh consideration. The consequential penalty and pre-assessment proceedings were quashed to the extent ordered. en-us Mon, 16 Mar 2020 00:00:00 +0530 Thu, 11 Mar 2021 09:13:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293950 A concessional tax entry under the Kerala Value Added Tax Act was construed strictly, and the wider definition of "cosmetic" in the Drugs and Cosmetics Act was held inapplicable because the fiscal entry had no HSN code and had to be read in common parlance. On that basis, baby soap and toothpaste were treated as outside the concessional entry, with soap specifically excluded under the interpretive rules and toothpaste regarded as a toilet article. The clarification concerning baby powder, mouth wash and a baby gift pack was found inadequately reasoned and was set aside for fresh consideration. The consequential penalty and pre-assessment proceedings were quashed to the extent ordered. Case-Laws VAT and Sales Tax Mon, 16 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293950