1953 (4) TMI 10

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..... Tax Act. The preparation is called "Medicated Brahmi Oil" and the further description given of it on the carton is that it is "a specific for headache, burning of the eyes, insomnia, hysterial and other mental troubles, highly efficacious in falling and grey hair". The departmental authorities have proceeded on the basic premise that it is a "hair oil" and therefore a "toilet preparation" and they .....

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..... o face the day's tasks with confidence. That, I imagine, is the prime object of all toilet. Judged by these criteria, the commodity under consideration will clearly be a toilet article. 3.. For the reasons given above, the departmental decision appears in essence to be correct. The application for revision is, therefore, dismissed. Application dismissed. - - TaxTMI - TMITax - CST, VAT .....

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