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TMI Blog1984 (11) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... ' within the meaning of the former entry and were not 'toilet articles' within the meaning of the latter?" 2.. The facts giving rise to this reference are as follows: The respondent is a registered dealer under the Bombay Sales Tax Act, 1959. The respondent made an application by a letter dated 27th August, 1973 to the Commissioner for determining the rate of tax on the sale of auto-sticking bindies sold by the respondent under the name "beauty spots". Along with the said application the respondent sent its cash memo No. 115 dated 17th May, 1973 in respect of the sale of a number of these items by it to one M/s. V.C. Jain. The said application was under section 52 of the Bombay Sales Tax Act. In the application it was stated that the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould be in liquid form or in the shape of pencil there was no reason why the meaning of the word "kumkum" could not be extended to the aforesaid beauty spots as well. It is the correctness of this decision which is sought to be tested by way of the aforesaid question before us. 4.. Schedule A consists of a list of goods the sale or purchase of which is free from all taxes. Entry 32 of Schedule A as it stood at the relevant time read "kumkum" (including liquid kumkum). Schedule E consists of a list of goods the sale or purchase of which is subject to sales tax, general sales tax, purchase tax and retail sales tax. Entry 7 of Schedule E as it stood at the relevant time read thus: "Toilet articles including hair cream, hair tonic and hair oil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ally a normal Hindu woman, particularly married, would regard it as a requisite for proper grooming. But what we have really to see is whether such article could be more appropriately called a toilet article or kumkum. We find that there is no difference between these bindies or so called "beauty spots" and what is known as "kumkum". All these bindies are round in shape and basically suitable for application in the middle of the forehead. If kumkum in the form of a pencil or in the form of liquid can be regarded as "kumkum" within the meaning of entry 32 of Schedule A, we see no reason why the goods in question before us also should not be so regarded. In our view, although it may be possible to refer to these goods as toilet requisites or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the forehead of ladies for beautification of appearance is taxable as a cosmetic requisite and not as an unclassified item under the U.P. Sales Tax Act, 1949. The learned Judge has observed that the use of "tikuli" is typical to Hindu ladies. It might have been used in ancient times only by married ladies but it was not denied, rather it had been found by the appellate authority, that in the present times it is being used by both married and unmarried women. According to the learned judge, that it is an item of beautification of appearance could not be doubted. In our view this decision is of no relevance in the case before us, because there was no entry under the U.P. Sales Tax Act, 1948 covering the item "kumkum". We may with respect, how ..... X X X X Extracts X X X X X X X X Extracts X X X X
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