https://www.taxtmi.com/highlights?id=69642 Classification of goods - medicated talcum powder - the clear legislative intent, of inserting a carefully worded entry, which was a “hybrid” one, i.e. describing an article that contained medicinal ingredients, as well as those used for cosmetics, and yet placing such a creature (“neither beast nor fowl” so to say) in the category of cosmetics, ruled out altogether any interpretive scope of classifying it as a medicinal preparation, or drug or medicine. - SC en-us Mon, 08 May 2023 07:35:11 +0530 Mon, 08 May 2023 07:35:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69642 Classification of goods - medicated talcum powder - the clear legislative intent, of inserting a carefully worded entry, which was a “hybrid” one, i.e. describing an article that contained medicinal ingredients, as well as those used for cosmetics, and yet placing such a creature (“neither beast nor fowl” so to say) in the category of cosmetics, ruled out altogether any interpretive scope of classifying it as a medicinal preparation, or drug or medicine. - SC Highlights VAT and Sales Tax Mon, 08 May 2023 07:35:11 +0530 https://www.taxtmi.com/highlights?id=69642