https://www.taxtmi.com/caselaws?id=456700 Medicated talcum powder was challenged as being wrongly classified under the Kerala General Sales Tax Act, 1963, with the contention that its medicinal attributes required treatment as a medicine rather than as taxable talcum powder. The Court held that fiscal entries must be read in their popular sense, that an inclusive entry enlarges the scope of the described class, and that a specific entry prevails over a general one where the commodity falls within both. It further stated that a taxing provision should not be struck down lightly and that no sufficient factual basis was shown to establish unconstitutionality or arbitrariness. The constitutional challenge therefore failed, and the specific taxable entry was upheld. en-us Tue, 10 Jan 2017 00:00:00 +0530 Fri, 09 Aug 2024 00:18:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456700 Medicated talcum powder was challenged as being wrongly classified under the Kerala General Sales Tax Act, 1963, with the contention that its medicinal attributes required treatment as a medicine rather than as taxable talcum powder. The Court held that fiscal entries must be read in their popular sense, that an inclusive entry enlarges the scope of the described class, and that a specific entry prevails over a general one where the commodity falls within both. It further stated that a taxing provision should not be struck down lightly and that no sufficient factual basis was shown to establish unconstitutionality or arbitrariness. The constitutional challenge therefore failed, and the specific taxable entry was upheld. Case-Laws VAT and Sales Tax Tue, 10 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456700