9911796707
TMI Blog1970 (1) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... colours and compositions thereof" within the meaning of entries 3 and 6 of the notification dated 1st April, 1956, issued under section 3-A of the U.P. Sales Tax Act, on the one hand, or whether these articles were unclassified items taxable under section 3 of the Act on the other. The assessing officer held that ingoor and sindoor were "toilet and cosmetics" and levied tax on the assessee on that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Revisions) found as a fact that ingoor and sindoor are not used by all sorts of ladies but are used only by married ladies, not for the purposes of beautifying their faces, but to show that their husbands are still alive. In Webster's Third New International Dictionary the word "cosmetic" has been defined to mean, "the art of beautifying the body-a preparation (except soap) to be applied to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s ranging from toilet-paper, toilet cloth to the requirements of the dressing table and bath-room. If that is the meaning which has to be given to toilet requisites then a safety razor would conceivably fall within it. Such meaning could only have been given if item 6, "toilet requisites", had stood alone but they are preceded by the specific word "cosmetic" and, therefore, the rule of ejusdem gen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ving or altering the appearance of a person, would alone come under this term "cosmetics and toilet requisites" as used in the aforesaid notification. On the finding of fact ingoor and sindoor are not used for beautifying the face or the body. Their use is confined to married women, only for the purpose of indicating their married status. In view of such use, it can hardly be said that ingoor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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