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TMI Blog1974 (2) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee carried on the business of manufacture and sale of hairpins, hairclips and tikulis of plastic and other allied materials. The dispute relates to the rate of tax on the turnover of the articles mentioned above, during the period 1st April, 1960, to 31st March, 1961. The assessee's contention is that these articles are unclassified goods and are taxable at 2 per cent whereas the contention of the department is that they are toilet requisites and are taxable at 6 per cent or 7 per cent under Notification No. 905/X dated 31st March, 1956. The assessee's contention was not accepted by the Sales Tax Officer but was accepted on appeal by the appellate authority, whose decision the revising authority has also upheld. The Commissioner is aggr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been subsequently changed to six per cent or seven per cent. Item No. 6 in the list is "cosmetics and toilet requisites". The short question, therefore, that we have to answer is as to whether hairclips, hairpins and tikulis fall within this entry, namely, whether they are cosmetics and toilet requisites. At the hearing the learned standing counsel stated that the department does not press its claim with regard to the tikulis so that we are only left with hairpins and hairclips. 5.. The expression "cosmetics and toilet requisites" has not been defined in the Act so that it shall have to be understood as in common parlance. Cosmetic, according to the Webester's International Dictionary, is "a preparation designed to beautify hair, skin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tic Products Ltd.[1967] 19 S.T.C 480. There a view has been taken that "cosmetic" is a specific word and "toilet requisite" are general words, which must have the same meaning as "cosmetic" by applying the rule of ejusdem generis. A cosmetic, as has been noticed above, means a preparation designed to beautify hair, skin or complexion or to alter appearance of the body or for cleansing, colouring, conditioning or protecting skin, hair, nails, eyes or teeth. A preparation of this nature would ordinarily be used up or consumed in the process of application, such as cream, lotion, powder, etc. But a toilet article need not ordinarily be so consumed or used up. It will also include appliances used in the process of washing, grooming and arrangin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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