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TMI Blog1985 (2) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... f the assessee that the product, namely, Roshan Shital Tail, is a medicine, the Tribunal accepted the contention of the assessee that the product was not hair oil but a medicine. I have heard learned counsel for the parties at some length. Before the A.C. (J), as many as 12 pieces of evidence were supplied by the assessee. Proof No. 12 was the carton in which the product of the assessee is supplied to the customers. The description given on the carton has been reproduced by the A.C. (J) in his order. It runs as follows: *Roshan shital tail varshon ki athak parishram avam pahari jari butyun se tayyar kiya gaya hai-yeh tel dimagi kamjori balon ka girna va safed hona adi men labh kari hai tatha mastisk ko shitalta pardan karta hai. Conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grey. From this description it is clear that if oil is applied to hair, then the above mentioned qualities may follow. The argument of learned counsel for the assessee is that this description has not been correctly reproduced by the A.C. (J) in his order. No description otherwise has been shown to me to establish the fact that the description, as given by the *Transliterated from Hindi. A.C. (J) in his order, is incorrect. An appeal was filed to the Tribunal but the assessee did not raise any contention in the grounds of appeal that the description given on the carton was not correctly reproduced by the A.C. (J) in his order. That was the first stage to controvert the description as reproduced by the A.C. (J) in his order. The Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he brain or improve the system and induce sound sleep, but none the less it does not because of these qualities become a medicinal preparation." I fully agree with these observations of the Madhya Pradesh High Court. Simply because in the advertisement made by the instant assessee, several qualities have been claimed of the oil, the produce will not become medicine but it continues to be the hair oil, as is established from the description given on the carton, reproduced by the A.C. (J) in his order. In D.K. Sandu Brothers v. The State [1953] 4 STC 397 the Madhya Pradesh Board of Revenue held that medicated Bramhi oil and described on the carton as a specific for headache, burning of the eyes, insomnia, hysterical and other mental troub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the medicine then, in addition to this, one would have required application of oil further to grease his hair. So the oil manufactured by the assessee is nothing but the hair oil. Learned counsel for the assessee vehemently argued that the file of the A.C. (J) be summoned and all the documents filed before him should be seen. I do not agree with the submission because the learned counsel has not shown to me as to what are the contents of those documents and whether they have any relevancy to the issue. Unless the relevancy of the contents of the documents is established, no purpose will be served by insisting upon the revenue to produce those documents. The assessee cannot assume that the documents filed thereby before the lower authoriti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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