https://www.taxtmi.com/caselaws?id=30275 Petroleum jelly, including Vaseline White Petroleum Jelly, is treated as a drug rather than a cosmetic for trade tax classification. The Drugs and Cosmetics Act defines "drug" broadly, while "cosmetic" is narrower, and white or yellow non-perfumed petroleum jelly is specifically covered in Schedule K and exempted under Rule 123, supporting its drug character. Applying the common parlance and commercial meaning tests, the product was not shown to be used primarily for beautification or ordinary skin care. The Revenue bore the burden of proving a taxable cosmetic entry, but failed to establish any material basis for reclassification. en-us Fri, 16 May 2008 00:00:00 +0530 Mon, 08 Sep 2025 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30275 Petroleum jelly, including Vaseline White Petroleum Jelly, is treated as a drug rather than a cosmetic for trade tax classification. The Drugs and Cosmetics Act defines "drug" broadly, while "cosmetic" is narrower, and white or yellow non-perfumed petroleum jelly is specifically covered in Schedule K and exempted under Rule 123, supporting its drug character. Applying the common parlance and commercial meaning tests, the product was not shown to be used primarily for beautification or ordinary skin care. The Revenue bore the burden of proving a taxable cosmetic entry, but failed to establish any material basis for reclassification. Case-Laws VAT / Sales Tax Fri, 16 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30275