https://www.taxtmi.com/caselaws?id=437483 Nycil prickly heat powder was classified according to the specific sales tax entries in the relevant statutes rather than by its medicinal ingredients alone. Under the Kerala law, the Court applied the specific entry for medicated talcum powder over the broader medicines and drugs entry, holding that the plain statutory classification prevailed. Under the Tamil Nadu law, the explanation expressly brought medicated cosmetic items, including those manufactured under a drug licence, within the toilet powder or cosmetic entry, so the product could not be treated as a medicinal preparation. The statutory text controlled the classification in both enactments. en-us Thu, 04 May 2023 00:00:00 +0530 Wed, 03 Jan 2024 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437483 Nycil prickly heat powder was classified according to the specific sales tax entries in the relevant statutes rather than by its medicinal ingredients alone. Under the Kerala law, the Court applied the specific entry for medicated talcum powder over the broader medicines and drugs entry, holding that the plain statutory classification prevailed. Under the Tamil Nadu law, the explanation expressly brought medicated cosmetic items, including those manufactured under a drug licence, within the toilet powder or cosmetic entry, so the product could not be treated as a medicinal preparation. The statutory text controlled the classification in both enactments. Case-Laws VAT and Sales Tax Thu, 04 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437483