As per the case facts, the appeals revolved around how medicated talcum powder should be classified for tax purposes, with High Courts categorizing it as "medicated talcum powder" rather than ... "medicine." The appeal to the Supreme Court disputed this classification. The question arose whether medicated talcum powder should be taxed as a medicine or as a cosmetic/medicated talcum powder under the applicable tax laws. Finally, the Supreme Court ruled that because the TNGST was specifically amended to include talcum powder, whether medicated or not, under the cosmetics entry, its plain meaning must be applied. The Court found no ambiguity and thus upheld the High Courts' classifications, dismissing both sets of appeals.