9911796707
TMI Blog1980 (1) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... the department did not press its claim in respect of tikuli before the Full Bench in Commissioner of Sales Tax v. Jai Shri Products[1974] 34 S.T.C. 494 (F.B.); 1974 U.P.T.C. 146 (F.B.). The rationale of the order is patently erroneous. How could a concession by the standing counsel amount to a declaration of law? What was not pressed before the Full Bench might have resulted in finality of judgment between the assessee and the department but it did not become a ratio decidendi that tikuli was not cosmetic requisite. The learned counsel for the assessee attempted to support the order and urged that in view of the following observations made in the Full Bench tikuli cannot be considered to be cosmetic: "A cosmetic, as has been noticed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en defined in the Act so that it shall have to be understood as in common parlance." After laying down this principle the Full Bench proceeded to decide the meaning of the word "cosmetic" in the light of various dictionary meanings which can only be a guide and cannot be decisive about the popular meaning of a particular item in common parlance. In respect of articles which are typical to Indian society it might not be safe to rely on the dictionary meaning given in Webster or Oxford. An item like tikuli may be unknown in European society. To take guidance therefore from dictionaries or Encyclopaedia Britannica would be falling into error. The use of tikuli is typical to Hindu ladies. It might have been used by married ladies only in anci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g: (a) Hair clips, hairpins...................... (b) Tooth-paste, tooth-powder...................... (c) Alta, lipstick, nail polish..................... (d) Shaving sets, safety-razors...................." It cannot be disputed that for the assessment year 1971-72 it is this notification modified by Notification No. 332 dated 15th November, 1971, which is applicable. It includes beauty boxes along with alta, lipstick and nail polish which cannot be used up. It indicates that the entry has to be understood in the widest sense. The view taken by the Additional Judge (Revisions), therefore, that tikuli should be taxed as unclassified item cannot be upheld. In the result, the revision succeeds and is allowed. The question of law r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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