https://www.taxtmi.com/caselaws?id=778594 White Petroleum Jelly I.P. manufactured under a valid drug licence was treated as a medicament for VAT classification because its essential character, functional use, and specific statutory coverage under the drugs-and-medicines entry prevailed over any broader cosmetic or residuary entry. The classification authority was criticised for relying on over-the-counter sale, absence of prescription, and the seller's business profile, since those factors did not displace the product's therapeutic or protective character or the binding precedent on medicament classification. Once the product fell within the concessional drugs-and-medicines entry, the basis for the higher tax demand disappeared and interest linked to that differential demand was also not leviable. en-us Thu, 11 Sep 2025 00:00:00 +0530 Fri, 19 Sep 2025 08:33:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778594 White Petroleum Jelly I.P. manufactured under a valid drug licence was treated as a medicament for VAT classification because its essential character, functional use, and specific statutory coverage under the drugs-and-medicines entry prevailed over any broader cosmetic or residuary entry. The classification authority was criticised for relying on over-the-counter sale, absence of prescription, and the seller's business profile, since those factors did not displace the product's therapeutic or protective character or the binding precedent on medicament classification. Once the product fell within the concessional drugs-and-medicines entry, the basis for the higher tax demand disappeared and interest linked to that differential demand was also not leviable. Case-Laws VAT / Sales Tax Thu, 11 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778594