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VAT - Highlights / Catch Notes

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Classification of goods - medicated talcum powder - the clear ...

Case Laws     VAT and Sales Tax

May 8, 2023

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

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