Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2012 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (2) TMI 465 - MADHYA PRADESH HIGH COURTItch Guard Cream and Dermicool powder - classification - Held that:- The learned counsel for the State has conceded that the item Itch Guard Cream is used only for treatment of certain medical conditions and cannot be used otherwise merely for cosmetic purposes and therefore this item would fall within the entry 11 of Part IV of Schedule II. Dermicool powder which is described as a prickly heat powder is also commonly understood to be of use in treating prickly problem and not as an ordinary talcum powder. We are of the opinion that the item Dermicool powder must be held to be a medicine taxable under entry 11, and not a medicinal preparation of a cosmetic within the meaning of those words as used in entry 41 or 49 quoted above.
|