2008 (5) TMI 46 - SC - CST, VAT & Sales Tax

Since Petroleum jelly protect skin from infection, it doesn’t contain any perfume, so it should be treated as “drug”, not “cosmetic” – reference taken by revenue to Wikipedia (internet source), to classify the product as cosmetic, is not justified – held that Wikipedia, like all other external aids to construction, like dictionaries etc, is not an authentic source, although the same may be looked at for the purpose of gathering information – appellant’s appeal allowed