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TMI Blog1956 (6) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1953, as toilet articles, and not under entry 66 as cosmetics. These two entries are reproduced below: "Entry 39: Toilet articles except such articles as may be speci- fied by State Government by notification in the Official Gazette"- (Sales tax half anna in the rupee). "Entry 66: Perfumes, depilatories and cosmetics (except hair oils)"-(Sales tax one anna in the rupee). The Collector of Sales Tax has held that the articles in question were cosmetics, and, therefore, liable to tax under entry 66. 2.. The question that arises in this case is what meanings are to be given to the expressions "toilet articles" and "cosmetics" used respectively in entries 39 and 66. Mr. B.C. Joshi for the appellants has contended that as cosmetics were tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... face powder. It not being shown that the powders in question cannot be used as face powders, Mr. Kabe has contended that face powders be- ing clearly cosmetics, these powders must be regarded as falling under entry 66. 3.. The following American publications and authorities have been referred to by Mr. Kabe. The Federal Food, Drugs and Cosmetics Act defines the term "cosmetic" as meaning (1) articles intended to be rubbed, poured, sprinkled or sprayed or introduced into or otherwise applied to the human body or any part thereof for cleansing, beautifying, promoting attractiveness or altering the appearance, and (2) articles intended for use as a component of any such articles, except that such terms shall not include soap. "Modern Cosmeti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot only face powders but toilet powders as well. Mr. Joshi has contended that the meaning given in America to the expression is too wide for being adopted in this country. In Chamber's 20th Century Dictionary cosmetic is defined as "(adj.) purporting to improve beauty, esp. that of the complexion;-(n.) a preparation for the purpose". Toilet has been defined in the said dictionary as a cloth for the shoulder during hair-dressing: a toilet-cover: a toilet-table: a dressing-table with a mirror: the articles used in dressing: mode or process of dressing: a reception of visitors during dressing: the whole dress and appearance of a person, any particular costume: a dressing- room, bathroom, or lavatory: the cleansing and dressing of a wound. In W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidered to be too wide, the articles in question can undoubtedly be regarded as aids to beautification, and therefore, as cosmetics. It may be possible to regard them also as toilet articles within the meaning of entry 39. In our opinion, the latter expression is intended for a wider range of objects than is covered by the expression "cosmetics". In this sense cosmetics may legitimately, in our opinion, be regarded as a specific case of toilet articles, and in this view the more specific provision in item 66 rather than item 39 will apply. We do not, therefore, think that the decision arrived at by the Collector of Sales Tax can be said to be erroneous. The appeal is, therefore, dismissed.
Appeal dismissed. X X X X Extracts X X X X X X X X Extracts X X X X
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