https://www.taxtmi.com/caselaws?id=463841 HC held that white and yellow petroleum jelly (IP) is a drug for external use under the Drugs & Cosmetics Act and listed in Schedule K of the Rules, therefore not a mere cosmetic or petroleum sub-product. The burden lay on respondents to prove by scientific testing that it was a petroleum sub-product; mere assertion failed. Consequently the product falls under Entry 67(i) of Schedule II(a) of the TVAT Act and is taxable at 5%. The petition was allowed. en-us Wed, 06 Sep 2017 00:00:00 +0530 Thu, 18 Sep 2025 19:36:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463841 HC held that white and yellow petroleum jelly (IP) is a drug for external use under the Drugs & Cosmetics Act and listed in Schedule K of the Rules, therefore not a mere cosmetic or petroleum sub-product. The burden lay on respondents to prove by scientific testing that it was a petroleum sub-product; mere assertion failed. Consequently the product falls under Entry 67(i) of Schedule II(a) of the TVAT Act and is taxable at 5%. The petition was allowed. Case-Laws VAT / Sales Tax Wed, 06 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463841